§ Mr. DewarTo ask the Chancellor of the Exchequer if he will estimate the number of additional higher rate taxpayers in 1993–94 and 1994–95 as a result of changes announced in the Budget.
§ Mr. DorrellIn 1993–94, it is estimated that there will be 120,000 more higher rate taxpayers under the Budget proposals compared with statutory indexation of allowances and the basic rate limit. Restricting the married couple's allowance to 20 per cent., as proposed for 1994–95, would increase the number by a further 210,000 at 1993–94 levels of income.