§ Mr. Nicholas BrownTo 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. Norman Lamont[holding answer 10 June 1988]: The latest information available by region relates to 1985–86 and is limited to taxpaying units only. In the tables, married couples are counted as one unit, members of Her Majesty's forces and the Merchant Navy are included only in the national totals, and tax liability is measured before allowing for mortgage interest relief given at source. Estimates relating to tax rates of 40 per cent. or higher, whilst shown to the nearest thousand or £1 million, are in many cases based on small samples: where this means that the actual number or amount may be more than about one third higher or lower than shown in the table, the figures are shown in brackets. The corresponding percentages should also be treated with particular caution.