§ Mr. David ShawTo ask the Chancellor of the Exchequer what is the latest forecast collection of receipts from the higher rate of income tax in 1990–91; and what was the comparable figure for the collection of receipts from the higher rates of income tax in 1978–79.
§ Mr. MaudeIn 1978–79 income tax liability at the higher rate was about 9 per cent. of total income tax liability. In 1990–91 it is estimated that liability at the higher rate will be about 20 per cent. of total liability.