§ Mr. DewarTo ask the Secretary of State for Social Security how many people who pay national insurance contributions are not liable to income tax.
Estimated number of taxpayers liable to income tax above basic rates Taxpayers1 liable at higher rate (thousands) Tax rate2 40 45 50 55 60 65 70 75 80 Total 1978–79 235 158 86 84 54 45 32 36 33 763 1979–80 302 168 108 43 53 — — — — 674 1980–81 334 216 129 52 65 — — — — 796 1981–82 445 305 170 75 95 — — — — 1,090 1982–83 435 245 155 65 83 — — — — 983 1983–84 355 245 140 55 65 — — — — 860 1984–85 380 255 145 65 85 — — — — 930 1985–86 380 250 150 70 100 — — — — 950 1986–87 400 300 210 90 120 — — — — 1,120 1987–88 360 320 240 110 160 — — — — 1,190 1988–89 1,350 — — — — — — — — 1,350 1989–90 1,500 — — — — — — — — 1,500 1990–91 1,800 — — — — — — — — 1,800 31991–92 1,700 — — — — — — — — 1,700 31992–93 1,700 — — — — — — — — 1,700 1 Single people and married couples for years up to and including 1989–90, individuals from 1990–91. 2 Tax rate applicable to earned income. This excludes any liability to the investment income surcharge for years up to 1983–84. 3 Provisional estimates projected from the 1991–91 Survey of Personal Income.