HC Deb 17 December 1991 vol 201 cc123-4W
Mr. Nicholas Brown

To ask the Chancellor of the Exchequer how many taxpayers would be affected by the restriction of all tax allowances and reliefs except the single person's allowance to the basic rate, giving the numbers who have gross incomes of(a) less than £30,000, (b) £25,000, (c) £20,000, (d) earnings below the higher rate threshold and (e) earnings below the national insurance upper earnings limit.

Mr. Maude

[holding answer 16 December 1991]: Latest estimates for 1991–92 are as follows:

Restriction of allowances1and reliefs to the basic rate
Number of taxpaying individuals affected
Thousands
(a) Total income under £30,000 290
(b) Total income under £25,000 0
(c) Total income under £20,000 0
(d) Total earned income2 under £26,9953 200
(e) Total earned income2 under £20,2804" 100
1Except for the basic personal allowance.
2Includes income from employment, self employment and occupational pensions.
3The sum of the basic rate limit and the level of the basic personal allowance for those under 65.
4National Insurance upper earnings limit.