Taxpayers

HC Deb 05 May 1994 vol 242 cc588-91W

Mr. Betts

To ask the Chancellor of the Exchequer how many taxpayers paid as a maximum each rate of tax, including those paying no tax at all, for each year since 1970; and what percentage of total taxpayers each number represents.

Mr. Dorrell

[holding answer 20 April 1994]: Available information on income tax payers is given in the table. Estimates of taxpayers by marginal rate are not available for years prior to 1973–74.

Taxpayers1 by marginal rate: Numbers
(thousands)
Marginal rate2	1973–74	1974–75	1975–76	1976–77	1977–78	1978–79	1979–80	1980–81	1981–82	1982–83	1983–84
20	—	—	—	—	—	—	—	—	—	—	—
25	—	—	—	—	—	3,120	2,670	—	—	—	—
30	19,300	—	—	—	—	—	18,300	20,200	19,700	19,800	19,400
33	—	19,600	—	—	—	17,500	—	—	—	—	—
34	—	—	19,500	—	19,600	—	—	—	—	—	—
35	—	—	—	19,800	—	—	—	—	—	—	—
38	—	175	—	—	—	—	—	—	—	—	—
40	114	—	324	338	374	235	302	334	445	435	355
43	—	200	—	—	—	—	—	—	—	—	—
45	70	—	378	444	221	158	168	216	305	245	245
48	—	96	—	—	—	—	—	—	—	—	—
50	44	—	161	194	110	86	108	129	170	155	140
53	—	72	—	—	—	—	—	—	—	—	—
55	56	—	99	106	71	84	43	52	75	65	55
58	—	74	—	—	—	—	—	—	—	—	—
60	33	—	115	103	95	54	53	65	95	83	65
63	—	44	—	—	—	—	—	—	—	—	—
65	28	—	58	76	51	45	—	—	—	—	—
68	—	36	—	—	—	—	—	—	—	—	—
70	19	—	48	57	30	32	—	—	—	—	—
73	—	25	—	—	—	—	—	—	—	—	—
75	18	—	34	42	41	36	—	—	—	—	—
83	—	26	29	36	41	33	—	—	—	—	—
Total	19,7,00	20,400	20,800	21,200	20,600	21,400	21,600	21,000	20,800	20,800	20,300
1 Single people are 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.

Taxpayers1 by marginal rate: Numbers
(thousands)
Marginal rate	1984–85	1985–86	1986–87	1987–88	1988–89	1989–90	1990–91	1991–92	21992–93	21993–94
20	—	—	—	—	—	—	—	—	3,900	4,800
25	—	—	19,300	19,600	19,900	20,000	24,400	24,100	19,400	18,400
30	19,300	19,300	—	—	—	—	—	—	—	—
33	—	—	—	—	—	—	—	—	—	—
34	—	—	—	—	—	—	—	—	—	—
35	—	—	—	—	—	—	—	—	—	—
40	380	380	400	360	1,350	1,500	1,700	1,620	1,800	1,900
45	255	250	300	320	—	—	—	—	—	—
50	145	150	210	240	—	—	—	—	—	—
55	65	70	90	110	—	—	—	—	—	—
60	85	100	120	160	—	—	—	—	—	—
65	—	—	—	—	—	—	—	—	—	—
70	—	—	—	—	—	—	—	—	—	—
75	—	—	—	—	—	—	—	—	—	—
83	—	—	—	—	—	—	—	—	—	—
Total	20,200	20,200	20,400	20,800	21,200	21,500	26,100	25,700	25,100	25,100
1 Single people and married couples for years up to and including 1989–90; individuals from 1990–91.
1 Provisional estimates projected from the 1991–92 Survey of Personal Incomes.

Taxpayers1 by marginal rate: Percentages
(thousands)
Marginal rate2	1973–74	1974–75	1975–76	1976–77	1977–78	1978–79	1979–80	1980–81	1981–82	1982–83	1983–84
20	—	—	—	—	—	—	—	—	—	—	—
25	—	—	—	—	—	15	12	—	—	—	—
30	98	—	—	—	—	—	85	96	95	95	96
33	—	96	—	—	—	82	—	—	—	—	—
34	—	—	94	—	95	—	—	—	—	—	—
35	—	—	—	93	—	—	—	—	—	—	—
38	—	1	—	—	—	—	—	—	—	—	—
40	1	—	2	2	2	1	1	2	2	2	2
43	—	1	—	—	—	—	—	—	—	—	—
45	—	—	2	2	1	1	1	1	1	1	1
48	—	1	—	—	—	—	—	—	—	—	—
50	—	—	1	1	1	—	1	1	1	1	1
53	—	—	—	—	—	—	—	—	—	—	—
55	—	—	—	1	—	—	—	—	—	—	—

Marginal rate2	1973–74	1974–75	1975–76	1976–77	1977–78	1978–79	1979–80	1980–81	1981–82	1982–83	1983–84
58	—	—	—	—	—	—	—	—	—	—	—
60	—	—	1	—	—	—	—	—	—	—	—
63	—	—	—	—	—	—	—	—	—	—	—
65	—	—	—	—	—	—	—	—	—	—	—
68	—	—	—	—	—	—	—	—	—	—	—
70	—	—	—	—	—	—	—	—	—	—	—
73	—	—	—	—	—	—	—	—	—	—	—
75	—	—	—	—	—	—	—	—	—	—	—
83	—	—	—	—	—	—	—	—	—	—	—
Total	100	100	100	100	100	100	100	100	100	100	100
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.

Taxpayers1 by marginal rate: Percentages
(thousands)
Marginal rate	1984–85	1985–86	1986–87	1987–88	1988–89	1989–90	1990–91	1991–92	1992–932	1993–942
20	—	—	—	—	—	—	—	—	16	19
25	—	—	95	94	94	93	93	94	77	73
30	96	96	—	—	—	—	—	—	—	—
33	—	—	—	—	—	—	—	—	—	—
34	—	—	—	—	—	—	—	—	—	—
35	—	—	—	—	—	—	—	—	—	—
40	2	2	2	2	6	7	7	6	7	8
45	1	1	1	2	—	—	—	—	—	—
50	1	1	1	1	—	—	—	—	—	—
55	—	—	—	1	—	—	—	—	—	—
60	—	—	1	1	—	—	—	—	—	—
65	—	—	—	—	—	—	—	—	—	—
70	—	—	—	—	—	—	—	—	—	—
75	—	—	—	—	—	—	—	—	—	—
83	—	—	—	—	—	—	—	—	—	—
Total	100	100	100	100	100	100	100	100	100	100
1 Single people and married couples for years up to and including 1989–90; individuals from 1990–91.
2 Provisional estimates projected from the 1991–92 Survey of Personal Incomes.