§ Mr. Nicholas BrownTo ask the Chancellor of the Exchequer what, in the latest year for which information is available, is the total number of people in receipt of a disability benefit who pay income tax; and how many pay VAT.
§ Mr. MaudeThe latest estimates for 1991–92 of the numbers of people in receipt of a disability benefit who pay income tax are as follows:
Thousands Invalidity benefit 220 Severe disablement allowance 20 These estimates are based on Department of Social Security estimates of the total numbers in receipt of each benefit and information on taxpayers derived from the results of the 1990 family expenditure survey. The figures are, therefore, provisional. VAT is chargeable on a wide range of consumer expenditure and it seems likely that everybody has to pay some during the course of a year.