§ Mr. Nicholas BrownTo ask the Chancellor of the Exchequer if he will estimate for 1993–94 the number of people claiming(a) one-parent benefit and (b) the widowed mother's allowance, who are taxpayers.
§ Mr. DorrellIn 1993–94 it is estimated that about 350,000 taxpayers will claim one-parent benefit and about 40,000 taxpayers will claim widowed mother's allowance.
§ Mr. Nicholas BrownTo ask the Chancellor of the Exchequer what is his estimate of the number of additional people brought into the tax system as a result of the freezing of personal tax allowances proposed in the March Budget.
§ Mr. DorrellIn 1993–94 no one was brought into income tax as a result of the changes announced in the March Budget. However, about 300,000 more people pay tax in 1993–94 under the Budget proposals compared with statutory indexation of personal allowances.
§ Mr. McLeishTo ask the Chancellor of the Exchequer what was(a) the total income, both earned and unearned, (b) the total national insurance contributions and (c) the total tax paid by (i) the top 1 per cent., (ii) the top 5 per cent., (iii) the top 10 per cent., (iv) the bottom 50 per cent. and (v) all taxpayers for Scotland, England Wales and Northern Ireland in each year since 1979.
§ Mr. Dorrell[holding answer 10 December 1993]: Readily available estimates based on the Survey of Personal Incomes are in the tables. For 1980–81 and 1989–90, married couples are counted as one taxpayer and their incomes are combined. Following the introduction of independent taxation in 1990–91. husbands and wives are counted separately. The estimates of total income relate to income subject to income tax and exclude non-taxable income such as certain social security benefits. The quantile groups of taxpayers are defined by reference to the number of taxpayers in each country in each year.
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Information on quantile groups of taxpayers within each country of the United Kingdom 1980–81 Quantile group of tax unit Total income Income tax liability Per cent. £ million £ million SCOTLAND Top 1 556 202 Top 5 1,750 491 Top 10 2,870 732 Bottom 50 3,350 421 All taxpayers 11,900 2,240 ENGLAND Top 1 6,300 2,480 Top 5 18,200 5,470 Top 10 29,100 7,790 Bottom 50 32,600 4,170 All taxpayers 116,000 22,300 WALES Top 1 319 129 Top 5 893 266 Top 10 1,400 374 Bottom 50 1,610 190
Quantile group of tax unit Total income Income tax liability Per cent. £ million £ million All taxpayers 5,580 1,040 NORTHERN IRELAND Top 1 127 45 Top 5 412 114 Top 10 664 169 Bottom 50 727 87 All taxpayers 2,660 492
Information on Quantile Groups of Taxpayers within each country of the United Kingdom 1989–90 Quantile group of tax unit Total income Income tax liability Employees' and self-employed national insurance contribution liability per cent. £ million £ million £ million SCOTLAND Top 1 1,570 476 28 Top 5 4,680 1,180 149 Top 10 7,530 1,730 286 Bottom 50 7,640 885 330 All taxpayers 28,700 4,880 1,370 ENGLAND Top 1 21,300 7,100 231 Top 5 53,900 15,400 1,180 Top 10 81,300 21,000 2,320 Bottom 50 69,800 8,400 3,060 All taxpayers 275,000 51,000 12,100 WALES Top 1 885 283 13 Top 5 2,270 591 61 Top 10 3,460 815 117 Bottom 50 3,560 403 150 All taxpayers 13,100 2,230 595 NORTHERN IRELAND Top 1 522 163 9 Top 5 1,180 310 37 Top 10 1,860 440 65 Bottom 50 1,630 175 69 All taxpayers 6,510 1,110 296 470W
Information on quantile groups of taxpayers within each country of the United Kingdom 1990–91 Quantile group of taxpayers Total income Income tax liability Employees' and self-employed national insurance contribution liability percent. £ million £ million £ million Scotland Top 1 1,770 559 26 Top 5 4,980 1,340 120 Top 10 7,820 1,910 234 Bottom 50 7,590 824 330 All taxpayers 28,900 5,070 1,300 England Top 1 25,400 8,540 236 Top 5 61,100 17,900 1,190
Quantile group of taxpayers Total income Income tax liability Employees' and self-employed national insurance contribution liability per cent. £ million £ million £ million Top 10 91,100 24,100 2,360 Bottom 50 78,800 8,950 3,310 All taxpayers 311,000 58,200 13,300 Wales Top 1 804 248 13 Top 5 2,230 562 57 Top 10 3,540 816 114 Bottom 50 3,970 414 159 All taxpayers 14,200 2,370 631 Northern Ireland Top 1 448 144 6 Top 5 1,180 316 28 Top 10 1,800 439 57 Bottom 50 1,680 169 73 All taxpayers 6,460 1,110 291
Information on quantile groups of taxpayers within each country of the United Kingdom 1991–92 Quantile group of taxpayers Total income Income tax liability Employees' and self-employed national insurance contribution liability per cent. £ million £ million £ million Scotland Top 1 2,080 665 27 Top 5 5,420 1,430 142 Top 10 8,310 1,990 271 Bottom 50 7,770 788 317 All taxpayers 30,000 5,170 1,370 England Top 1 27,800 9,420 257 Top 5 65,200 18,900 1,280 Top 10 96,500 25,300 2,590 Bottom 50 82,200 9,040 3,340 All taxpayers 323,000 60,000 13,900 Wales Top 1 934 288 15 Top 5 2,480 618 69 Top 10 3,950 898 145 Bottom 50 4,180 408 156 All taxpayers 15,300 2,500 700 Northern Ireland Top 1 421 131 4 Top 5 1,150 299 28 Top 10 1,770 418 57 Bottom 50 1,610 147 66 All taxpayers 6,270 1,050 271