HC Deb 11 December 1990 vol 182 c336W
Mr. Allen

To ask the Chancellor of the Exchequer how many people who pay tax are below the upper earnings limit for 1991–92.

Mr. Maude

[holding answer 10 December 1990]: It is estimated that in 1991–92 there will be about 19.5 million taxpayers in employment and self-employment aged under 65 with earned income below £20,280, the upper earnings limit for national insurance contributions purposes.