§ Mr. Austin Mitchellasked the Chancellor of the Exchequer what is his estimate of the change in the number of higher-rate taxpayers in 1987–88: and if he will publish in the Official Report a table showing for all higher-rate taxpayers the forecast distribution by income and tax category.
§ Mr. Norman LamontThe number of married couples and single people liable to higher rates of income tax is provisionally estimated to be 1,030,000 in 1986–87 and 1,200,000 in 1987–88. The table shows the distribution of those liable to higher rate tax in 1987–88 by income and tax category.
Higher Rate Tax Units1, 1987–88 (Thousands) Range of income Singles Married couples (wife not working) Married couples (both working) All £ per year Under 20,000 0 0 0 0 20,000–25,000 80 70 60 210 25,000–30,000 50 100 220 370 30,000–50,000 50 120 290 460 Over 50,000 30 50 80 160 TOTAL 210 340 650 1,200 1Counting a married couple as one and combining the partners' incomes.