§ Mr. KirkwoodTo ask the Chancellor of the Exchequer (1) what was the tax take, in each year since 1990–91 of(a) the top 1 per cent., (b) the top 5 per cent., (c) the top 10 per cent., (d) the bottom 70 per cent., (e) the bottom 10 per cent. of taxpayers and (g) all taxpayers;
(2) what was the percentage of total income, in each year since 1990–91, received by (a) the top 1 per cent., (b) the top 5 per cent., (c) the top 10 per cent., (d) the bottom 70 per cent. and (e) the bottom 10 per cent. of taxpayers;
(3) what was (a) the total income, (b) the average income and (c) the earned income, in each year since 1990–91, of (i) the top 1 per cent., (ii) the top 5 per cent., (iii) the top 10 per cent., (iv) the bottom 70 per cent, (v) the bottom 10 per cent. of taxpayers and (vi) in all taxpayers;
(4) what was the percentage of the tax take, in each year since 1990–91, from (a) the top 1 per cent., (b) the top 5 per cent., (c) the top 10 per cent., (d) the bottom 70 per cent. and (e) the bottom 10 per cent. of taxpayers.
§ Sir George YoungEstimates are given in the table.
1281W
Quantile group of taxpayers Total income1 Average income Total earned income 2 Income tax liability Per cent. £ million £ £ million £ million Per cent. 1990–91 Top 1 28,300 107,800 21,100 9,200 15 Top 5 68,700 52,200 54,400 18,900 31 Top 10 102,800 39,100 83,900 25,400 42 Bottom 70 161,400 8,800 147,700 18,700 31 Bottom 10 12,100 4,600 11,300 300 1 All taxpayers 358,300 13,600 316,400 60,400 100
Quantile group of taxpayers Total income1 Average income Total earned income 2 Income tax liability Per cent. £ million £ £ million £ million Per cent. 1991–92 Top 1 31,200 120,600 23,400 10,400 16 Top 5 73,900 57,100 60,100 20,700 33 Top 10 109,600 42,300 91,800 27,500 43 Bottom 70 166,300 9,200 152,700 19,300 30 Bottom 10 12,600 4,900 11,300 300 1 All taxpayers 373,800 14,400 335,000 63,500 100
Quantile group of taxpayers Total income1 Average income Total earned income 2 Income tax liability Per cent. £ million £ £ million £ million Per cent. 1992–93 Top 1 29,300 115,300 22,900 9,500 16 Top 5 72,000 56,700 61,300 19,800 33 Top 10 108,100 42,600 93,700 26,500 44 Bottom 70 165,300 9,300 153,000 17,500 29 Bottom 10 12,500 4,900 11,100 300 — All taxpayers 373,700 14,700 340,800 60,700 100
Quantile group of taxpayers Total income1 Average income Total earned income 2 Income tax liability Per cent. £ million £ £ million £ million Per cent. 1993–94 Top 1 29,900 117,600 24,300 9,800 16 Top 5 73,900 58,200 64,800 20,400 33 Top 10 111,300 43,800 99,900 27,500 44 Bottom 70 166,900 9,400 156,800 18,000 29 Bottom 10 12,200 4,800 11,100 300 — All taxpayers 381,400 15,000 354,600 62,800 100
Quantile group of taxpayers Total income1 Average income Total earned income 2 Income tax liability Per cent. £ million £ £ million £ million Per cent. 1994–95 Top 1 32,000 124,200 25,800 10,800 15 Top 5 78,900 61,200 68,900 22,800 33 Top 10 118,700 46,000 106,200 30,900 44 Bottom 70 173,300 9,600 163,000 19,900 29 Bottom 10 12,300 4,800 11,200 300 — All taxpayers 401,000 15,500 373,100 69,700 100 Note:
1Income subject to tax. Excludes non-taxable income such as certain social security benefits.
2Income from employment, self-employment and pensions.