Income Tax (Hansard, 8 June 2004)

§ Mr. Battle
To ask the Chancellor of the Exchequer how many senior citizens in(a) Leeds metropolitan district council and (b) Leeds, West constituency have qualified for the 10p rate of income tax in each year since its introduction. [176982]

§ Dawn Primarolo
The requested information is given in the following table.

Number of pensioners taxpayers

Thousand

2000–01 2001–02

(a) Leeds Metropolitan District 47 51

(b) Leeds West Constituency — 4

372W
All income taxpayers benefit from the 10p starting rate. In the Survey of Personal Incomes the sample size of pensioners living in Leeds, West constituency is relatively small compared to other constituencies so a reliable estimate cannot be given for 2000–01. All estimates should be treated with caution because of sampling variation. Estimates are based on the 2000–01 and 2001–02 Survey of Personal Incomes. Figures for 1999–2000 are currently not available.

§ Simon Hughes
To ask the Chancellor of the Exchequer if he will estimate how many pensioners in Greater London paid income tax at the(a) higher rate and (b) basic rate in each year since 1996–97; and what percentage of all (i) pensioner taxpayers and (ii) pensioners the figures represent in each case. [177046]

§ Dawn Primarolo
Estimates are in the following tables.

(a) Higher rate pensioner¹ taxpayers in London boroughs

Number: Thousan

Number Percentage of London pensioner taxpayers (i)² Percentage of London pensioner taxpayers (ii)²

1996–97 27 7 3

1997–98 29 7 3

1998–99 33 6 3

2000–01 36 7 3

2001–02 33 7 3

(b) Basic rate pensioner¹ taxpayers in London boroughs

Number: Thousand

Number Percentage of London pensioner taxpayers (i)² Percentage of London pensioner taxpayers (ii)²

1996–97³ 165 40 15

1997–98³ 210 49 20

1998–99³ 246 47 23

2000–01⁴ 371 74 36

2001–02⁴ 358 74 35

¹Men aged 65 and over and women aged 60 and over.

² Mid-year population estimates supplied by the Office of National Statistics.

³ From 1993–94 until 1998–99 the figures in the table do not include a number of taxpayers with taxable income in excess of the lower rate limit who only paid tax at the lower rate, not the basic rate. This was because only their dividend income and (from 1996–97) savings income took their taxable income above the lower rate limit. As such, this income was chargeable to tax at the lower rate and not the basic rate.

⁴In 1999–2000 the starting rate replaced the lower rate. In 1998–99 the 20 per cent. lower rate band was £4,300. In 1999–2000 the 10 per cent. starting rate band was £1,500. Some taxpayers who were paying at the lower rate of income tax started paying at the basic rate.

Estimates should be treated with caution because of sampling variation. The estimates are based on the Survey of Personal Incomes. Figures for 1999–2000 are currently not available.

§ Virginia Bottomley
To ask the Chancellor of the Exchequer if he will estimate how many and what proportion of pensioners in(a) South West Surrey constituency and (b) Surrey paid income tax at (i) higher rate and (ii) basic rate in each year since 1996–97. [177266]
373W

§ Dawn Primarolo
Estimates are in the following tables.

(b) Higher rate pensioner¹ taxpayers in Surrey

Number: Thousand

Number(i) Percentage of all Surrey pensioners(i)²

1996–97 8 4

1997–98 9 5

1998–99 13 7

2000–01 12 6

2001–02 12 6

(b) Basic rate pensioner¹ taxpayers in Surrey

Number: Thousand

Number(ii) Percentage of all Surrey pensioners(ii)²

1996–97 ^3.5 — —

1997–98³ 61 31

1998–99³ 67 34

2000–01⁴ 88 44

2001–02⁴ 80 40

¹ Men aged 65 and over and women aged 60 and over.

² Mid-year population estimates supplied by the Office of National Statistics.

³ From 1993–94 until 1998–99 the figures in the table do not include a number of taxpayers with taxable income in excess of the lower rate limit who only paid tax at the lower rate, not the basic rate. This was because only their dividend income and (from 1996–97) savings income took their taxable income above the lower rate limit. As such, this income was chargeable to tax at the lower rate and not the basic rate.

⁴ In 1999–2000 the starting rate replaced the lower rate. In 1998–99 the 20 per cent. lower rate band was £4,300. In 1999–2000 the 10 per cent. starting rate band was £1,500. Some taxpayers who were paying at the lower rate of income tax started paying at the basic rate. ⁵ In the Survey of Personal Incomes the sample size of pensioners living in Surrey is relatively small compared to other geographical areas so a reliable estimate cannot be given for 1996–97.

In the Survey of Personal Incomes the sample size of pensioner taxpayers living in the South West Surrey constituency is relatively small compared to other geographical areas so reliable estimates cannot be given. Estimates should be treated with caution because of sampling variation. The estimates are based on the Survey of Personal Incomes. Figures for 1999–2000 are currently not available.

Number of pensioners taxpayers
Thousand
	2000–01	2001–02
(a) Leeds Metropolitan District	47	51
(b) Leeds West Constituency	—	4

(a) Higher rate pensioner¹ taxpayers in London boroughs
Number: Thousan
	Number	Percentage of London pensioner taxpayers (i)²	Percentage of London pensioner taxpayers (ii)²
1996–97	27	7	3
1997–98	29	7	3
1998–99	33	6	3
2000–01	36	7	3
2001–02	33	7	3

(b) Basic rate pensioner¹ taxpayers in London boroughs
Number: Thousand
	Number	Percentage of London pensioner taxpayers (i)²	Percentage of London pensioner taxpayers (ii)²
1996–97³	165	40	15
1997–98³	210	49	20
1998–99³	246	47	23
2000–01⁴	371	74	36
2001–02⁴	358	74	35
¹Men aged 65 and over and women aged 60 and over.
² Mid-year population estimates supplied by the Office of National Statistics.
³ From 1993–94 until 1998–99 the figures in the table do not include a number of taxpayers with taxable income in excess of the lower rate limit who only paid tax at the lower rate, not the basic rate. This was because only their dividend income and (from 1996–97) savings income took their taxable income above the lower rate limit. As such, this income was chargeable to tax at the lower rate and not the basic rate.
⁴In 1999–2000 the starting rate replaced the lower rate. In 1998–99 the 20 per cent. lower rate band was £4,300. In 1999–2000 the 10 per cent. starting rate band was £1,500. Some taxpayers who were paying at the lower rate of income tax started paying at the basic rate.

(b) Higher rate pensioner¹ taxpayers in Surrey
Number: Thousand
	Number(i)	Percentage of all Surrey pensioners(i)²
1996–97	8	4
1997–98	9	5
1998–99	13	7
2000–01	12	6
2001–02	12	6

(b) Basic rate pensioner¹ taxpayers in Surrey
Number: Thousand
	Number(ii)	Percentage of all Surrey pensioners(ii)²
1996–97 ^3.5	—	—
1997–98³	61	31
1998–99³	67	34
2000–01⁴	88	44
2001–02⁴	80	40
¹ Men aged 65 and over and women aged 60 and over.
² Mid-year population estimates supplied by the Office of National Statistics.
³ From 1993–94 until 1998–99 the figures in the table do not include a number of taxpayers with taxable income in excess of the lower rate limit who only paid tax at the lower rate, not the basic rate. This was because only their dividend income and (from 1996–97) savings income took their taxable income above the lower rate limit. As such, this income was chargeable to tax at the lower rate and not the basic rate.
⁴ In 1999–2000 the starting rate replaced the lower rate. In 1998–99 the 20 per cent. lower rate band was £4,300. In 1999–2000 the 10 per cent. starting rate band was £1,500. Some taxpayers who were paying at the lower rate of income tax started paying at the basic rate.	⁵ In the Survey of Personal Incomes the sample size of pensioners living in Surrey is relatively small compared to other geographical areas so a reliable estimate cannot be given for 1996–97.