§ Mr. Ernie Rossasked the Chancellor of the Exchequer what was the percentage of total income tax and surtax raised from the following groups in Scotland in (a) 1971–72, (b) 1975–76 and (c) the latest available year (i) top 1 per cent. of all incomes, (ii) top 10 per cent. (iii) bottom 30 per cent. and (iv) bottom 10 per cent.
§ Mr. Peter ReesThe percentages of income tax and surtax raised from the groups of income recipients is as follows:
Groups of income recipients Year Top 1 percent. Top 10 per cent. Bottom 30 per cent. Bottom 10 per cent. 1971–72 15 42 4 * 1975–76 12 34 6 * 1978–79 (latest available year) 10 33 4 * * Less than 0.5 per cent. The figures are derived from the Inland Revenue surveys of personal incomes. The surveys cover most but not all income recipients, and the proportion covered varies from time to time with changes in the tax system. Many of those with incomes below the threshold for PAYE deductions are excluded, and the percentages given relate 107W only to those covered by the surveys. In calculating the number in each group husband and wife are counted as one.
The measures of income used for 1971–72 is "total net income" as de fined in "The Survey of Personal Incomes 1975–76 and 1976–77", pages 6 to 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.