HC Deb 08 December 1976 vol 922 cc265-6W
Mr. Newton

asked the Chancellor of the Exchequer if he will publish in the Official Report the figures for the estimated number of taxpayers subject to the higher rates of income tax in the years 1973–74 onwards, as given in the Financial Secretary's letter to the hon. Member for Braintree dated 26th November 1976.

Mr. Robert Sheldon

The estimated numbers of taxpayers subject to the higher rates of income tax are as follows:

'000
1973–74 392
1974–75 752
1975–76 1,300
1976–77 1,300

The estimates for 1975–76 and 1976–77 are provisional and are consistent with the figures in the Financial Statement and Budget Report 1976–77.

Mr. Newton

asked the Chancellor of the Exchequer if he will publish in the Official Report the information given in the Financial Secretary's letter of 26th November 1976 to the hon. Member for Braintree, showing various income tax thresholds, at current prices and at 1973–74 prices, for a married man with two children not over 11 years of age.

Mr. Robert Sheldon

Assuming the children to be not over 11, the information for earned income is given in the table below.

Threshold Threshold revalued at 1973–74 prices
£ £
Basic Rate Income Tax Threshold:
1973–74 1,116 1,116
1974–75 1,294 1,097
1975–76 1,384 942
1976–77 1,634 963
Threshold of First Higher-Rate Band:
1973–74 6,116 6,116
1974–75 5,794 4,912
1975–76 5,884 4,003
1976–77 6,634 3,911
Threshold of Highest-Rate Band:
1973–74 21,176 21,176
1974–75 21,346 18,098
1975–76 21,436 14,583
1976–77 21,686 12,786

The price index used is the average General Index of Retail Prices, (All Items), for each year except for 1976–77 for which the index for October 1976 has been used.