Taxation (Hansard, 18 July 1988)

§ Mr. Nicholas Brown
To ask the Chancellor of the Exchequer if he will publish figures showing, for each region and for Great Britain, the number and percentage of taxpayers paying tax at their top marginal rate for each tax band; their total tax liability expressed in 1988 prices; and the number and percentage of non-taxpaying households; using the most recent available figures.

§ Mr. Ieuan Wyn Jones
To ask the Chancellor of the Exchequer how many taxpayers there are in each of the income tax bands in each of the English regions, Wales, Scotland and Northern Ireland; and in each case what proportion of the total number of income tax payers in each region they represent.

§ Mr. Norman Lamont
[pursuant to his replies, 16 June 1988, c. 272 and 27 May 1988 c. 374]: I regret that incorrect figures for the west midlands and Great Britain were contained in the tables shown in my replies. The corrected information is included in the revised tables. The table showing tax liability has also been revised to include tax paid at composite rate.
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Region Thousands As per cent. of all taxpaying units

30 per cent. 40 per cent. 45 per cent. 50 per cent. 55 per cent. 60 per cent. 30 per cent. 40 per cent. 45 per cent. 50 per cent. 55 per cent. 60 per cent.

Scotland 1,690 36 18 11 4 6 95.7 2.0 1.0 0.6 0.2 0.3

Great Britain 18,800 393 238 150 71 101 95.2 1.9 1.2 0.7 0.4 0.5

Northern Ireland 429 7 (6) (2) (1) (1) 96.0 1.6 1.4 0.5 0.2 0.2

Tax liability in 1985–86—Marginal rate of tax

£ million

Region 30 per cent. 40 per cent. 45 per cent. 50 per cent. 55 per cent. 60 per cent.

North 1,590 64 43 54 35 87

Yorkshire and Humberside 2,370 142 97 92 51 156

North West 3,070 206 152 108 57 163

East Midlands 2,030 91 84 70 63 157

West Midlands 2,440 112 137 110 59 180

East Anglia 1,030 70 62 55 43 145

South East 10,200 1,100 892 792 585 2,140

South West 2,230 183 102 136 68 214

Wales 1,170 70 51 35 (51) 64

Scotland 2,690 201 138 118 61 210

Great Britain 29,400 2,270 1,790 1,590 1,080 3,520

Northern Ireland 602 42 47 25 15 33

Note: Members of Her Majesty's forces (including those serving in Northern Ireland) and the Merchant Navy are included in the Great Britain figures but excluded from those for regions.

Region	Thousands	As per cent. of all taxpaying units
	30 per cent.	40 per cent.	45 per cent.	50 per cent.	55 per cent.	60 per cent.	30 per cent.	40 per cent.	45 per cent.	50 per cent.	55 per cent.	60 per cent.
Scotland	1,690	36	18	11	4	6	95.7	2.0	1.0	0.6	0.2	0.3
Great Britain	18,800	393	238	150	71	101	95.2	1.9	1.2	0.7	0.4	0.5
Northern Ireland	429	7	(6)	(2)	(1)	(1)	96.0	1.6	1.4	0.5	0.2	0.2

Tax liability in 1985–86—Marginal rate of tax
£ million
Region	30 per cent.	40 per cent.	45 per cent.	50 per cent.	55 per cent.	60 per cent.
North	1,590	64	43	54	35	87
Yorkshire and Humberside	2,370	142	97	92	51	156
North West	3,070	206	152	108	57	163
East Midlands	2,030	91	84	70	63	157
West Midlands	2,440	112	137	110	59	180
East Anglia	1,030	70	62	55	43	145
South East	10,200	1,100	892	792	585	2,140
South West	2,230	183	102	136	68	214
Wales	1,170	70	51	35	(51)	64
Scotland	2,690	201	138	118	61	210
Great Britain	29,400	2,270	1,790	1,590	1,080	3,520
Northern Ireland	602	42	47	25	15	33