§ Mr. Nicholas BrownTo ask the Chancellor of the Exchequer, pursuant to his answer to the hon. Member for Islington, South and Finsbury (Mr. Smith), of 2 May,Official Report, column 301, if he will publish the figures on the same basis showing separately average allowances and reliefs claimed against tax due under (a) schedule E and (b) schedule D.
§ Mr. MaudeTaxpayers can be analysed according to whether they have a main source of income taxed under schedule E. Latest estimates for 1990–91 are as follows:
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Taxpayers with a main source of income from employment or from an occupational pension Gross income £ per year Amount of tax reliefs and allowances set against income £ 0 to 5,000 3,200 5,000 to 10,000 4,200 10,000 to 15,000 5,300 15,000 to 20,000 6,300 20,000 to 25,000 7,100 25,000 to 30,000 7,500 30,000 to 40,000 7,700 40,000 to 50,000 8,500 over 50,000 10,300 Average 5,200
Other taxpayers Gross income £ per year Amount of tax reliefs and allowances set against income £ 0 to 5,000 3,200 5,000 to 10,000 4,500 10,000 to 15,000 5,500 15,000 to 20,000 6,100 20,000 to 25,000 6,600 25,000 to 30,000 6,600 30.000 to 40,000 7,100 40,000 to 50,000 8,300 over 50,000 12,100 Average 5,300