HC Deb 05 July 1988 vol 136 c525W
Mr. Gordon Brown

To ask the Chancellor of the Exchequer (1) how many tax units facing a marginal tax rate of 40 per cent. have children;

(2) how many tax units have children.

Mr. Norman Lamont

[holding answers 27 June 1988]: In 1988–89 about 5½ million married couples and single people liable to pay income tax have children. Of these, about 500,000 tax units have a marginal tax rate of 40 per cent. About 1½ million non-taxpayers have children.

The figures are based on projection of the 1985–86 survey of personal incomes and the 1986 family expenditure survey and are therefore provisional.

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