HC Deb 26 June 1997 vol 296 cc592-3W
Mr. Paice

To ask the Chancellor of the Exchequer (1) what proportion of pensioners over 65 pay(a) no income tax, (b) income tax at 20 per cent. only, (c) income tax at 20 per cent. and 23 per cent. only and (d) income tax at 40 per cent; [3352]

(2) what proportion of all adults excluding those in full-time education pay (a) no income tax, (b) income tax at 20 per cent. only, (c) income tax at 20 per cent. and 23 per cent. only and (d) income tax at 40 per cent.; [3350]

(3) what proportion of non-pensioner adults excluding those in full-time education pay (a) no income tax, (b) income tax at 20 per cent. only, (c) income tax at 20 per cent. and 23 per cent. only and (d) income tax at 40 per cent. [3353]

Dawn Primarolo

Available information for 1997–98 is given in the table. Non-pensioner adults excludes those aged 65 or over and those aged under 16. It is not possible to identify taxpayers in full-time education.

Percentage of total
Marginal rate of income tax Non-pensioner adults (age 16 to 64) Pensioner adults (age 65 or over) All adults (aged 16 or over)
Not liable to income tax 37 67 43
Lower rate 15 19 16
Basic rate 42 13 36
Higher rate 6 1 5
Total 100 100 100

The estimates are based on information from the 1994–95 Survey of Personal Incomes and population estimates from the Government Actuary's Department and are therefore provisional.