Income Tax (Hansard, 4 December 1991)

§ Mr. Nicholas Brown
To ask the Chancellor of the Exchequer if he will estimate the number of taxpayers who have taxable incomes below(a) £3,500 a year, (b) £4,000 a year, (c) £4,500 a year, (d) £5,000 a year and (e) £5,500 a year, giving figures separately for individuals and married couples, in (i) Great Britain and (ii) Northern Ireland.

§ Mr. Maude
The latest available information on a regional basis relates to 1988–89. The available estimates are shown in the table. The numbers shown for Great Britain include members of Her Majesty's forces, the Merchant Navy, civil servants serving overseas and a small number of other taxpayers without an indentifiable region of residence. 161W

Number of taxpayers (thousands)

Great Britain Northern Ireland

Taxable income (£) Single people Married couples Single people Married couples

Below 3,500 4,100 2,440 148 68

Below 4,000 4,590 2,800 ¹— ¹—

Below 4,500 5,090 3,160 ¹— ¹—

Below 5,000 5,540 3,530 ¹— ¹—

Below 5,500 6,060 3,920 187 101

¹ The available sample of Northern Ireland residents is too small to support further subdivision of the numbers with taxable income below £5,500.

§ Mr. Nicholas Brown
To ask the Chancellor of the Exchequer for each year since 1979 what is the number of people and percentage of all taxpayers in (i) Great Britain and (ii) Northern Ireland paying the top rate of income tax.

§ Mr. Maude
The table provides estimates of the number of taxpayers in the United Kingdom liable to income tax at a higher rate—that is, any rate above the basic rate. Prior to the introduction of independent taxation in 1990–91, married couples are counted as one unit. The available information does not enable the Northern Ireland component to be reliably distinguished for each of these years separately. However, for the years when Northern Ireland residents can be readily identified, 1980–81 to 1988–89, the number of higher rate taxpayers averaged about 20,000, about 4¼ per cent. of taxpayers.

Taxpayers¹ liable at higher rate

Years Thousands As percentage of all taxpayers

1978–79 763 3.6

1979–80 674 3.1

1980–81 796 3.8

1981–82 1,090 5.2

1982–83 983 4.7

1983–84 860 4.2

1984–85 930 4.6

1985–86 950 4.7

1986–87 1,120 5.5

1987–88 1,190 5.7

1988–89 1,350 6.4

1989–90 1,500 7.0

1990–9l² 1,660 6.5

1991–92² 1,620 6.5

¹Single people and married couples for years up to and including 1989–90, individuals from 1990–91.

²Provisional estimates projected from the 1989–90 Survey of Personal Incomes.

Number of taxpayers (thousands)
	Great Britain	Northern Ireland
Taxable income (£)	Single people	Married couples	Single people	Married couples
Below 3,500	4,100	2,440	148	68
Below 4,000	4,590	2,800	¹—	¹—
Below 4,500	5,090	3,160	¹—	¹—
Below 5,000	5,540	3,530	¹—	¹—
Below 5,500	6,060	3,920	187	101
¹ The available sample of Northern Ireland residents is too small to support further subdivision of the numbers with taxable income below £5,500.

Taxpayers¹ liable at higher rate
Years	Thousands	As percentage of all taxpayers
1978–79	763	3.6
1979–80	674	3.1
1980–81	796	3.8
1981–82	1,090	5.2
1982–83	983	4.7
1983–84	860	4.2
1984–85	930	4.6
1985–86	950	4.7
1986–87	1,120	5.5
1987–88	1,190	5.7
1988–89	1,350	6.4
1989–90	1,500	7.0
1990–9l²	1,660	6.5
1991–92²	1,620	6.5
¹Single people and married couples for years up to and including 1989–90, individuals from 1990–91.
²Provisional estimates projected from the 1989–90 Survey of Personal Incomes.