§ Mr. Cookasked the Chancellor of the Exchequer if he will publish in the Official Report a table showing for each of the tax years 1971–72 to 1981–82 (a) the number of income tax payers paying above the basic rate and (b) the tax collected from the application of these higher rates, both as an amount and as a percentage of total income tax collections.
§ Mr. RidleyThe information is given in the following table:
176W
Surtax Year Number of taxpayers Amount of surtax Percentage of total of income tax and surtax '000 £ million 1971–72 333 327 5.1 1972–73 375 390 5.9
Income Tax Year Number of higher rate taxpayers Amount of tax at higher rates and investment income surcharge Percentage of total income tax including investment income surcharge '000 £ million 1973–74 392 1,070 13.3 1974–75 752 1,710 14.4 1975–76 1,240 2,170 13.6 1976–77 1,430 2,490 13.6 1977–78 1,060 2,140 11.9 1978–79 763 2,040 10.1 1979–80 670 1,880 8.5 1980–81 780 2,390 9.0 1981–82 1,120 3,700 11.6 Notes to the table
1. The figures relate to tax liabilities for the years shown, not to tax collected in these years.
2. A married couple counts as one taxpayer.
3. Surtax was a payment of income tax at rates additional to the standard rate which, in general, was also chargeable on the same income. Higher rate tax, introduced for 1973– 74, is not additional to, but includes tax equivalent to, basic rate tax on the income to which it applies. Investment Income Surcharge includes some payable by taxpayers not liable at the higher rates (see note 4, below).
4. The numbers of higher rate taxpayers do not include taxpayers who are liable to investment income surcharge but are not liable to tax at the higher rates. Information about them is not available for all years but they numbered about 400,000 in 1977–78 and 1978–879 and about 110,000 in 1979–80.
5. Tax on personal incomes only has been included in calculating the percentages in the final column.
6. All figures except those for 1981–82 are derived from the Inland Revenue's Survey of Personal Incomes. Those for 1980–81 and 1981–82 are provisional.
§ Mr. Cookasked the Chancellor of the Exchequer if he will publish in the Official Report a table showing for the tax year 1981–82 (a) the number of income tax payers in each rate band and (b) the total taxable income falling within each rate band.
§ Mr. RidleyProvisional figures are given in the following table:
1981–82 Rate* Band of Taxable Income Number of taxpayers† Taxable Income within band per cent. £ Thousands £ billion 30 0–11,250 20,680 94.1 40 11,251–13,250 480 1.7 45 13,251–16,750 290 1.7 50 16,751–22,250 180 1.3 55 22,251–27,750 70 0.7 60 Over–27,750 100 1.6 Total 21,800 101 * Ignoring any liability to investment income surcharge.
† Counting married couples as one.
§ Mr. Dormandasked the Chancellor of the Exchequer which social security payments, pensions and related payments are not subject to income tax.
§ Mr. RidleyThe following social security benefits are taxable
177WRetirement pension, old person's pension, widow's pension, widowed mother's allowance, widow's allowance, industrial death benefit, invalid care allowance, unemployment benefit, and supplementary benefit paid to the unemployed and to strikers.The remaining social security benefits, including any child additions to the benefit listed above, are not taxable.