HC Deb 01 July 1991 vol 194 cc6-7W
Mr. Nicholas Brown

To ask the Chancellor of the Exchequer if he will estimate for 1991–92 the number of basic rate and higher rate taxpayers with earned incomes above the national insurance contribution upper earnings limit, giving figures separately for(a) husbands, (b) wives, (c) single men and (d) single women and distinguishing between pensioners and non-pensioners.

Mr. Maude

The latest estimates in respect of 1991–92 are given in the table on two bases depending on the scope of earned income. The first basis compares the annual equivalent of the NIC upper earnings limit—UEL—with the total of earnings from employment and self-employment for those subject to NIC. The second basis compares the UEL with total earned income, including pensions and taxable benefits in kind, for all individuals.

Mr. Maude

Since mortgage interest is not to be deductible at the higher rate for 1991–92 it is appropriate to analyse higher rate taxpayers by range of income after deducting allowances and reliefs excluding mortgage interest.

The latest estimates are as follows:

Total income for income tax purposes £ per year Number of higher rate taxpayers in 1991–92 Thousands
23,700–27,700 10
27,700–30,000 110
30,000–35,000 480
35,000–40,000 320
40,000–45,000 210
45,000–50,000 130
50,000–55,000 90
55,000–60,000 60
Over 60,000 290
TOTAL 1,700

Total income less allowances and reliefs1 £ per year Number of higher rate taxpayers in 1991–92 Thousands
23,700–27,700 470
27,700–30,000 190
30,000–35,000 320
35,00(M0,OOO 190
40,000–45,000 120
45,000–50,000 80
50,000–55,000 60
55,000–60,000 50
Over 60,000 220
TOTAL 1,700
1 Excluding mortgage interest.

Mr. Nicholas Brown

To ask the Chancellor of the Exchequer if he will estimate the number of taxpayers in 1991–92 who have taxable incomes of less than £2,000, giving figures separately for single people, husbands and wives.

Mr. Maude

The latest estimates of taxpayers with taxable incomes in 1991–92 of less than £2,000 are as follows:

Million
Single people 1.9
Husbands 1.2
Wives 1.6
TOTAL 4.7

Taxable income is income subject to tax from all sources after deducting allowances and reliefs.