§ Mr. Ralph Howellasked the Chancellor of the Exchequer if he will bring up to date the reply given to the hon. Member
Groups of income recipients Top Top Top Bottom Bottom Year 1 10 40 30 10 per cent. per cent. per cent. per cent. per cent. 1970–71 … 17 43 79 3 0 1971–72 … 16 41 77 4 0 1972–73 … 17 43 79 3 0 1973–74 … 16 40 76 5 * 1974–75 … 15 38 75 5 * 1975–76 … 12 36 74 5 * 1976–77 … 12 36 74 5 * 1977–78 … 12 37 75 5 * 1978–79 (estimate) … 13 36 75 5 * 1979–80 (estimate) … 11 35 75 5 * * Less than 0.5 per cent. … The figures up to and including 1977–78 are derived from the Inland Revenue survey of personal incomes. Those for 1978–79 and 1979–80 are provisional estimates based upon a projection of the 1977–78 Survey. The surveys cover most but not all income recipients, and the proportion covered varies from time to time with changes in the tax system. In general, most of those with incomes below the threshold for PAYE deductions are excluded, and the percentages given relate only to those in the surveys. In calculating the numbers in each group husband and wife are counted as one.
The measure of income used up to and including 1974–75 is "total net income" as defined in "The Survey of Personal Incomes 1975–76 and 1976–77" pages 6–7. From 1975–76 the measure was changed to "total income"—for definition see reference above—but the effect of the change on the figures in this table is negligible.
The percentages relate to tax payable by persons for the years shown, not to tax paid in those years.