§ Mr. Tebbitasked the Chancellor of the Exchequer what is the number of taxpayers paying the standard rate of income tax of 33 per cent.; what is the number of taxpayers paying the reduced rate of 369W income tax of 25 per cent. and what is the number of taxpayers paying income tax above the standard rate of 33 per cent., in all cases counting earning wives as separate taxpayers.
§ Mr. Robert SheldonCounting married couples as one, the estimated figures for 1978–79 are:
Single persons and married couples liable at higher rates 660,000 Single persons liable at lower rate only and married couples where husband's income is charged at lower rate 2,940,000 Other single persons and married couples, liable at the basic rate 17,440,000 Total tax units 21,040,000 The total of 25,600,000 taxpayers includes a further 4,500,000 earning wives, but there are difficulties in breaking these down by reference to their marginal rates since, except where there is an Option for separate assessment or an election for separate taxation of wife's earnings, the wife's income is included with her husband's for the purpose of assessment to income tax.