§ Mr. AllenTo ask the Chancellor of the Exchequer if he will estimate the change in Treasury income during the 1991–92 financial year resulting from confining all income tax exemptions to an upper limit of 20 per cent.
Thousands Standard Region Latest OPCS estimate of resident population June 1989 Number on Community Charges Register on 10 September 1990 subject to a personal charge on 1 June 1990 Students 10 September 1990 Others1 Northern 2,376 34 2,300 North West 4,889 71 4,631 Yorkshire and Humberside 3,805 70 3,643 East Midlands 3,084 38 2,981 West Midlands 4,000 53 3,842 East Anglia 1,577 23 1,521 South West 3,643 40 3,511 South East 8,219 105 7,915 Greater London 5,246 93 5,078 1 including full year equivalent of number contributing to collective community charge in 1990–91. The difference between the OPCS figures, which are estimates based on the 1981 population census, and the numbers on the registers subject to a personal community charge may not equal the number of exemptions due to the different sources used to derive the figures and the different reference dates used.
§ Mr. BlunkettTo ask the Secretary of State for the Environment if he will review his decision not to take account of the use of balances to support revenue expenditure in 1990–91 in making his decisions on poll tax capping in 1991–92.
§ Mr. PortilloAs I told the House on 3 December, the intentions for criteria announced on 31 October remain the Government's intended criteria for 1991–92. When my right hon. Friend comes to make his decisions on capping he will take into account all appropriate considerations.
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§ Mr. Maude[holding answer 10 December 1990]: It is estimated that at 1991–92 levels of income the revenue yield in a full year from restricting income tax reliefs to an upper limit of 20 per cent. of gross income less personal allowances would be about £2¼ billion and some 6½ million taxpayers, of whom almost all currently pay at the basic rate, would pay more tax. These estimates are based on projections from the 1987–88 survey of personal incomes and are therefore provisional. They are based on an increase in personal allowances and the basic rate threshold of 10½ per cent. in 1991–92 in line with the illustrative rates published in the 1990 autumn statement and do not take account of any behavioural changes that might result from the new regime.