§ Mr. DewarTo ask the Chancellor of the Exchequer how many income tax payers there were in Scotland in each year from 1986–87 to the latest year for which figures are available.
§ Mr. LilleyThe estimated number of individuals resident in Scotland and liable to income tax is 2.04 million for 1986–87 and 2.16 million for 1987–88, the latest available year. Married women are included where their earned income exceeds the wife's earned income allowance and any personal allowances and relief's unused against the husband's income.