§ Mr. Barry FieldTo ask the Chancellor of the Exchequer what are the estimated number of taxpayers above the current threshold for P11Ds and below the current threshold for the last available figures.
§ Mr. Dorrell[pursuant to his reply, 8 June 1992, Official Report, column 21]: Unfortunately the estimates given related to numbers of taxpaying employees whose total income was above the current threshold for P11Ds and whose total income was below it. The P11D threshold is applied to earnings, including benefits in kind. About 12.6 million taxpaying employees have earnings above the threshold and 5.8 million have earnings below it. The estimate of 0.8 million taxpaying directors is unaffected.