§ Mr. Beith
To ask the Chancellor of the Exchequer if he will publish the number of top rate taxpayers in(a) 1989–90 and (b) 1994–95, giving estimates where necessary (i) in absolute terms and (ii) as a percentage of the total number of income taxpayers and also the change as between 1989–90 and 1994–95 (1) in absolute terms and (2) as a percentage change.
§ Mr. Dorrell
[holding answer 20 June 1994]: The information is as follows:
1989–90 1994–95 Number of higher rate taxpayers (thousands) 11,500 2,300 Higher rate taxpayers as a percentage of total individuals paying income tax 6 9 Change in higher rate taxpayers between 1989–90 and 1994–95 (Thousands) 800 (Per cent.) 53 1Prior to independent taxation married couples are treated as one taxpayer.