§ Mr. Nicholas BrownTo ask the Chancellor of the Exchequer if he will reconcile the figures given in his answers of 3 June,Official Report, column 24, and 6 June, Official Report, column 326, concerning the total number of taxpayers with earnings above the national insurance upper earnings limit; and if he will publish figures separately for the number of employees who are basic rate taxpayers with earnings above the upper earnings limit.
§ Mr. MaudeMy answer of 3 June provided the estimated numbers of taxpayers in 1991–92 analysed by range of earnings subject to national insurance contributions. Tax liability depends on the cumulative annual amount of income subject to income tax. The levels of earnings used in the analysis were the combined Total from employment or self-employment for the whole year which were then compared with the annual equivalent of the NIC upper earnings limit. On this basis an estimated 1.9 million basic rate taxpayers whose main source of earnings is as an employee will have earnings above the UEL.
The answer given by my hon. Friend the Parliamentary Under-Secretary of State for Social Security on 6 June 353W showed the estimated average number of employees who, in any one week during 1991–92, will be liable for national insurance contributions and whose earnings will exceed the upper earnings limit. Additionally, the answer showed the estimated number of self-employed people who, during the year 1991–92, will be liable for national insurance contributions and whose profits will exceed the upper profits limit.