HC Deb 19 July 1989 vol 157 cc181-2W
Mr. Gordon Brown

To ask the Chancellor of the Exchequer if he will publish in theOfficial Report, the amount and share of pre-tax income accruing to (a) the top 1 per cent., (b) the top 5 per cent., (c) the top 10 per cent., (d) the top 25 per cent., (e) the bottom 70 per cent., (f) the bottom 5 per cent. and (g) all taxpayers in the year 1989–90 and the amount and share of tax liability for each of these groups.

Mr. Norman Lamont

[holding answer 19 June 1989]: Information is given in the table. Estimates are based on a projection of the 1986–87 survey of personal incomes and are provisional; they include estimates of occupational pension contributions and investment income not reported to tax offices.

I regret that information on the bottom 5 per cent. of taxpayers is not available.

Gross incomes before tax and share of income tax liabilities 1989–90
Group of taxpayers Gross income before tax Income tax liabilities
Top 1 per cent.
Amount £ billion 21.0 6.7
Share per cent. 7.0 13.0
Top 5 per cent.
Amount £ billion 56.7 15.1

Group of taxpayers Gross income before tax Income tax liabilities
Share per cent. 18.0 30.0
Top 10 per cent.
Amount £ billion 87.7 20.8
Share per cent. 28.0 41.0
Top 25 per cent.
Amount £ billion 154.6 31.9
Share per cent. 49.0 62.0
Bottom 70 per cent.
Amount £ billion 141.8 16.5
Share per cent. 45.0 32.0
All taxpayers
Amount £ billion 313.7 51.2