HC Deb 28 July 1988 vol 138 cc488-9W
Mr. Frank Field

To ask the Chancellor of the Exchequer (1) if he will list the amount and share of income going to the following tax units for each year since 1978–79, revalued at 1978–79 prices(a) the top 1 per cent., (b) the next 2 to 5 per cent., (c) the next 6 to 10 per cent, and (d) the next 10 to 20 per cent, and subsequent deciles;

(2)if he will list the tax take for each of the following income groups for each year since 1978–79, revalued at 1978–79 prices (a)the top 1 per cent., (b)the next 2 to 5 per cent., (c)the next 6 to 10 per cent, and (d)the next 10 to 20 per cent, and subsequent deciles;

(3) if he will detail the percentage shares of income tax paid for each year since 1977–78, by (a)the top 1 per cent., of taxpayers (b)the next 2 to 5 per cent., (c)the next 6 to 10 per cent, and (d)the next 10 to 20 per cent, and subsequent deciles.

Mr. Norman Lamont

The available information is in the table. The analyses are for single people and married couples paying income tax in each year. The quantiles are determined by reference to income tax liability. Estimates are based on the surveys of personal incomes for years up to 1985–86 and projections of the 1985–86 survey for subsequent years; the latter are therefore provisional. For years before 1985–86, estimates of gross income exclude employees' contributions to occupational pension schemes and some investment income on which tax is deducted at source.

I regret that quantile estimates of gross income before tax for the years 1979–80 to 1982–83 could be provided only at disproportionate cost.

Table 1
Gross incomes before lax at 1978–79 price levels
Quantile group of taxpayers1 (per cent.)
£ billion
Year Top 1 2–5 6–10 10–20 20–30 30–40 40–50 50–60 60–70 70–80 80–90 Bottom 10
1978–79 5.0 9.9 9.3 15.0 12.6 10.9 9.6 8.5 7.3 6.0 4.9 3.8
1983–84 5.8 11.0 9.9 15.3 12.4 10.7 9.2 8.0 6.7 5.8 4.7 3.6
1984–85 6.2 11.6 10.3 15.8 12.7 10.9 9.4 8.3 7.1 6.0 4.9 3.7
1985–862 7.2 12.2 10.8 16.9 13.7 11.5 9.9 8.6 7.3 6.3 5.3 4.0
1986–872 7.6 12.8 11.4 17.7 14.3 12.0 10.3 8.8 7.6 6.4 5.4 4.0
1987–882 8.0 13.5 12.0 18.8 15.0 12.5 10.7 9.3 7.8 6.6 5.5 4.1
1988–892 8.7 14.5 12.8 20.1 16.0 13.4 11.5 9.9 8.4 7.1 5.9 4.4

Table 2
Share of gross income before tax
Quantile group of taxpayers1 (per cent.)
Per cent.
Year Top 1 2–5 6–10 10–20 20–30 30–40 40–50 50–60 60–70 70–80 80–90 Bottom 10
1978–79 4.9 9.7 9.0 14.6 12.3 10.7 9.4 8.2 7.1 5.8 4.7 3.7
1983–84 5.6 10.7 9.6 15.0 12.0 10.4 8.9 7.8 6.5 5.6 4.6 3.5
1984–85 5.8 10.9 9.6 14.8 11.9 10.2 8.8 7.8 6.6 5.6 4.6 3.5
1985–862 6.4 10.7 9.5 14.8 12.1 10.1 8.7 7.5 6.4 5.5 4.7 3.5
1986–872 6.0 11.0 10.0 15.0 12.0 10.0 9.0 8.0 6.0 5.0 5.0 3.0
1987–882 7.0 11.0 10.0 15.0 12.0 10.0 9.0 8.0 6.0 5.0 5.0 3.0
1988–892 7.0 11.0 10.0 15.0 12.0 10.0 9.0 8.0 6.0 5.0 5.0 3.0

Table 3
Income tax liabilities at 1978.79 price levels
Quantile group of taxpayers1 (per cent.)
£ billion
Year Top 1 2–5 6–10 10–20 20–30 30–40 40–50 50–60 60–70 70–50 80–90 Bottom 10
1978–79 2.3 2.6 2.1 3.2 2.5 2.0 1.7 1.4 1.1 0.8 0.4 0.1
1979–80 2.0 2.5 2.0 3.0 2.4 2.0 1.7 1.3 1.1 0.7 0.4 0.1
1980–81 2.1 2.6 2.0 3.1 2.4 2.0 1.7 1.4 1.0 0.6 0.4 0.1
1981–82 2.3 2.7 2.1 3.2 2.4 2.0 1.6 1.4 1.1 0.7 0.5 0.1
1982–83 2.4 2.8 2.1 3.1 2.4 2.0 1.6 1.3 1.0 0.8 0.4 0.1
1983–84 2.4 2.9 2.3 3.4 2.6 2.1 1.7 1.3 1.0 0.7 0.4 0.1
1984–85 2.4 2.9 2.2 3.2 2.4 1.9 1.6 1.3 1.0 0.7 0.4 0.1
1985–86 2.9 3.1 2.3 3.3 2.4 2.0 1.6 1.3 1.0 0.7 0.4 0.2
1986–873 3.1 3.2 2.3 3.3 2.5 2.0 1.6 1.3 1.0 0.7 0.4 0.2
1987–883 3.3 3.3 2.3 3.3 2.5 2.0 1.6 1.3 1.0 0.7 0.4 0.1
1988–893 2.7 3.3 2.3 3.3 2.5 2.0 1.6 1.3 1.0 0.7 0.4 0.1

Table 4
Quantile shares of income tax
Quantile group of taxpayers1 (per cent.)
Percent
Year Top 1 2–5 6–10 10–20 20–30 30–40 40–50 50–60 60–70 70–80 80–90 Bottom 10
1977–78 11.9 13.0 10.1 15.0 12.0 10.0 8.1 7.2 5.1 4.4 2.5 0.8
1978–79 11.2 12.8 10.5 15.7 12.3 9.9 8.8 6.7 5.4 4.0 2.0 0.7
1979–80 10.4 13.0 10.4 15.7 12.4 10.4 8.6 6.8 5.6 3.7 2.3 0.7
1980–81 10.9 13.5 10.4 16.1 12.3 10.2 8.5 7.1 5.2 3.3 1.8 0.7
1981–82 11.3 13.5 10.6 15.6 12.1 9.9 8.1 6.7 5.3 3.8 2.4 0.7
1982–83 11.7 13.7 10.5 15.5 12.1 9.9 8.2 6.6 5.2 3.7 2.2 0.7
1983–84 11.4 14.0 10.8 16.2 12.5 10.1 8.1 6.4 4.9 3.5 1.9 0.6
1984–85 11.8 14.6 11.1 15.7 11.9 9.6 7.8 6.3 4.9 3.5 2.1 0.7
1985–86 13.8 14.5 10.7 15.4 11.6 9.3 7.6 6.1 4.7 3.4 2.1 0.7
1986–873 14.0 15.0 11.0 15.0 11.0 9.0 7.0 6.0 5.0 3.0 2.0 1.0
1987–883 15.0 15.0 11.0 15.0 11.0 9.0 7.0 6.0 5.0 3.0 2.0 1.0
1988–893 13.0 15.0 11.0 15.0 12.0 9.0 8.0 6.0 5.0 3.0 2.0 1.0
1 Counting married couples as one and combining their incomes.
2 Provisional; includes estimates of occupational pension schemes and some investment income on which tax is deducted at source.
3 Provisional.

Note: Figures may not sum to 100 per cent. due to rounding.