Income Tax and Surtax (Hansard, 14 September 1956)

§ Mr. Remnant
asked the Chancellor of the Exchequer the number of individuals assessed to Income Tax for 1938–39, and for each year thereafter.

§ Mr. H. Macmillan
Formal assessments to Income Tax are not made in a great many cases, either because the correct tax is deducted under the P.A.Y.E. system or because tax is deducted at source from interest, dividends, etc. Figures of the numbers assessed each year would, therefore, be of no value. The following table shows, for each year from 1938–39 onwards, the estimated number of persons actually liable to tax, after taking account of the personal allowances and reliefs :

Year Numbers liable to tax

(Millions)

1938–39 3.80

1939–40 4.10

1940–41 6.00

1941–42 11.20

1942–43 13.00

1943–44 13.50

1944–45 14.50

1945–46 15.25

1946–47 14.00

1947–48 14.60

1948–49 14.50

1949–50 15.05

1950–51 15.80

1951–52 16.00

1952–53 15.50

1953–54 16.10

1954–55 16.75

5W
The figures for the most recent years are provisional and subject to revision. Husband and wife are counted as one.

§ Mr. Remnant
asked the Chancellor of the Exchequer the number of individuals assessed to Surtax for 1938–39, and for each year thereafter.

§ Mr. H. Macmillan
The numbers assessed to Surtax from 1938–39 are as follows :

Year of assessment Number

(Thousands)

1938–39 105

1939–40 104

1940–41 104

1941–42 112

1942–43 124

1943–44 135

1944–45 146

1945–46 163

1946–47 187

1947–48 206

1948–49 217

1949–50 230

Gallons

Country Not in Bottle, Light Not in Bottle, Heavy In Bottle, Still, Light In Bottle, Still, Heavy In Bottle, Sparkling

Germany … … … 361,910 — 38,476 7 13,361

France … … … 2,499,996 103,352 112,418 194,148 469,334

Portugal … … … 64,346 1,626,041 696 15,595 90

Madeira … … … — 25,850 11 2,497 —

Spain (Red Wine) … … … 411,641 23,444 698 110 568

Spain (White Wine) … … … 205,373 2,854,487 385 6,876 —

Italy … … … 517,526 289,657 49,448 3,155 15,105

Other Foreign Countries … … … 112,729 6,584 5,620 957 491

Union of South Africa … … … 100,788 1,222,304 199 36 288

Australia … … … 692,549 281,505 567 1,175 382

Other Commonwealth Countries and Republic of Ireland … … … 228,151 110,787 170 244 313

TOTAL … … … 5,195,009 6,544,011 208,688 224,800 499,932

Year	Numbers liable to tax
	(Millions)
1938–39	3.80
1939–40	4.10
1940–41	6.00
1941–42	11.20
1942–43	13.00
1943–44	13.50
1944–45	14.50
1945–46	15.25
1946–47	14.00
1947–48	14.60
1948–49	14.50
1949–50	15.05
1950–51	15.80
1951–52	16.00
1952–53	15.50
1953–54	16.10
1954–55	16.75

Year of assessment	Number
	(Thousands)
1938–39	105
1939–40	104
1940–41	104
1941–42	112
1942–43	124
1943–44	135
1944–45	146
1945–46	163
1946–47	187
1947–48	206
1948–49	217
1949–50	230

Gallons
Country	Not in Bottle, Light	Not in Bottle, Heavy	In Bottle, Still, Light	In Bottle, Still, Heavy	In Bottle, Sparkling
Germany	…	…	…	361,910	—	38,476	7	13,361
France	…	…	…	2,499,996	103,352	112,418	194,148	469,334
Portugal	…	…	…	64,346	1,626,041	696	15,595	90
Madeira	…	…	…	—	25,850	11	2,497	—
Spain (Red Wine)	…	…	…	411,641	23,444	698	110	568
Spain (White Wine)	…	…	…	205,373	2,854,487	385	6,876	—
Italy	…	…	…	517,526	289,657	49,448	3,155	15,105
Other Foreign Countries	…	…	…	112,729	6,584	5,620	957	491
Union of South Africa	…	…	…	100,788	1,222,304	199	36	288
Australia	…	…	…	692,549	281,505	567	1,175	382
Other Commonwealth Countries and Republic of Ireland	…	…	…	228,151	110,787	170	244	313
TOTAL	…	…	…	5,195,009	6,544,011	208,688	224,800	499,932