HC Deb 10 April 1989 vol 150 c349W
Mr. Gordon Brown

To ask the Chancellor of the Exchequer how many individuals in salary bands of £20,000 to £30,000, £30,000 to £40,000, £40,000 to £50,000, £50,000 to £6,000, £60,000 to £70,000 and £70,000 upwards are assessed on an accounts basis rather than an accruals basis for schedule E purposes.

Mr. Norman Lamont

I regret that the information is not collected centrally.

Mr. Gordon Brown

To ask the Chancellor of the Exchequer what is the number of higher rate taxpayers on Schedule E and their average income.

Mr. Norman Lamont

In 1989–90, about 1.2 million tax units (single people and married couples) whose main source of income is schedule E are liable to higher rate income tax. Their average income is just under £45,000 per annum. This estimate is based on a projection of the 1986–87 survey of personal incomes and is provisional.