§ Mr. Frank FieldTo ask the Chancellor of the Exchequer (1) if he will list the amount and share of income going to(a) the top 1 per cent., (b) the next 2 to
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1988 1989 1990 1991 1992 (3)-(1)Extent to which commitments exceed own resources ceiling (per cent, of GNP) 0.010 0.010 0.020 0.025 0.035 (3)-(2)Extent to which commitments exceed payments (per cent, of GNP) 0.040 0.040 0.050 0.055 0.065 Notes:
1. The figures for payment and commitment appropriations are based on the financial perspective set out in the Inter Institutional agreement which was agreed between the European Commission, Council and European Parliament following the Brussels European Council. They are expressed here as percentages of Community GNP on the basis of the GNP forecasts which were available to the European Council at the time.
2. In practice, the annual budgets agreed over the period 1988–1992 had payment and commitment appropriations which were considerably lower, as a percentage of GNP, than the European Council envisaged. This was mainly because the Community economy grew more strongly over the period in question than the European Council had assumed. The actual figures as budgeted were as follows.
Payment appropriations as per cent, of GNP Commitment appropriations as per cent, of GNP 1989 1.08 1.12 1990 1.00 1.04 1991 1.10 1.16 1992 1.11 1.16 5 per cent., (c) the next 6 to 10 per cent. and (d) the next 10 to 20 per cent. and subsequent deciles of tax units for each year since 1978–79, revalued at 1978–79 prices;
(2) if he will list the tax take for (a) the top 1 per cent., (b) the next 2 to 5 per cent., (c) the next 6 to 10 per cent. and (d) the next 10 to 20 per cent. and subsequent deciles of income groups for each year since 1978–79, revalued at 1978–79 prices.
§ Mr. Dorrell[pursuant to his reply, 11 February col. 741–42]: Unfortunately there were two typographical errors in the table, which has now been corrected. Readily available estimates are in the table. For 1978–79 and 1989–90, married couples are counted as one taxpayer and their incomes are combined. Following the introduction of independent taxation, for 1990–91 onwards, husband and wives are counted separately. The estimates of total income relates to income subject to income tax and excludes non-taxable income such as certain social security benefits.
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1Quantile group of taxpayers 1978–79 21989–90 21990–91 Tax liability Total income Percentage of total income Tax liability Total income Percentage of total income Tax liability Total income Percentage of total income Per cent. £ million £ million £ million £ million £ million £ million Top 1 2,300 5,000 5 3,400 10,500 8 3,700 11,300 8 1 to 5 2,600 9,900 10 3,800 16,300 12 3,800 16,000 11 5 to 10 2,100 9,300 9 2,600 13,800 9 2,600 13,500 10 10 to 20 3,200 15,000 15 3,600 20,900 15 3,800 20,900 15 20 to 30 2,500 12,600 12 2,600 16,000 11 2,700 16,500 12 30 to 40 2,100 11,000 11 2,000 13,700 10 2,100 14,100 10 40 to 50 1,700 9,600 9 1,600 11,800 8 1,700 12,000 9 50 to 60 1,400 8,500 8 1,300 10,200 7 1,300 10,400 7 60 to 70 1,100 7,300 7 1,000 8,800 6 1,000 9,000 6 70 to 80 780 6,000 6 760 7,700 5 710 7,600 5 80 to 90 430 4,900 5 470 6,200 4 410 6,100 4 Bottom 10 130 3,700 4 170 4,800 3 130 4,800 3 All taxpayers 20,300 102,800 100.0 23,300 140,800 100.0 24,000 142,300 100.0
1991–922 1992–932 Quantile group of taxpayers1 Tax liability Total income Percentage of total income Tax liability Total income Percentage of total income Per cent. £ million £ million £ million £ million Top 1 3,600 11,100 8 3,400 10,500 8 1–5 3,900 15,900 11 3,700 15,200 11 5–10 2,600 13,400 10 2,500 12,900 10 10–20 3,700 20,600 15 3,600 20,000 15 20–30 2,700 16,500 12 2,600 16,000 12 30–40 2,100 13,900 10 2,000 13,500 10 40–50 1,700 11,800 9 1,500 11,400 9 50–60 1,300 10,200 7 1,200 9,800 7 60–70 1,000 8,700 6 870 8,400 6 70–80 700 7,300 5 580 7,000 5 80–90 400 5,900 4 300 5,600 4 Bottom 10 130 4,700 3 100 4,500 3 All taxpayers 23,900 140,000 100 22,200 134,800 100 1 Tax units for years prior to 1990–91. 2 In 1978–79 prices.