HC Deb 08 December 1993 vol 234 cc225-6W
Mr. Nicholas Brown

To ask the Chancellor of the Exchequer what would be the loss in revenue resulting from an increase in the single person's tax allowance of(a) £50, (b) £100, (c) £150, (d) £200, (e) £250 and (f) £300; and how many people would be taken out of tax in each case.

Mr. Dorrell

The estimated cost in a full year at 1994–95 income levels from the specified increases in the personal allowance and the number of people taken out of tax are given in the table.

Personal allowance Revenue cost (£ million) Individuals taken out of tax (thousands)
Increased by £50 320 120
Increased by £100 650 220
Increased by £150 970 330
Increased by £200 1,290 470
Increased by £250 1,610 580
Increased by £300 1,920 680

Mr. Nicholas Brown

To ask the Chancellor of the Exchequer (1) what is the latest estimate of the number of(a) basic rate and (b) higher rate taxpayers; and how many taxpayers are (i) male and (ii) female;

(2) what is his latest estimate of the total number of top rate taxpayers;

(3) what is the latest estimate he has for the number of people who pay income tax at a rate of (a) 20 per cent., (b) 25 per cent. and (c) 40 per cent.

Mr. Dorrell

Latest estimates for 1993–94 based on projections from the 1991–92 Survey of Personal Incomes are given in the table.

Millions
Taxpayers liable at Male Female Total
Lower rate only 1.8 3.0 4.8
Basic rate but not higher rate 11.4 7.1 18.4
Higher rate 1.6 0.3 1.9
All taxpayers 14.8 10.3 25.1

Mr. Nicholas Brown

To ask the Chancellor of the Exchequer what are the current numbers of(a) corporate taxpayers and (b) income taxpayers in the United Kingdom.

Mr. Dorrell

About 350,000 companies pay corporation tax and 25.1 million individuals pay income tax in the United Kingdom.

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