HC Deb 05 March 1992 vol 205 cc241-2W
Mr. Austin Mitchell

To ask the Chancellor of the Exchequer (1) if he will publish a table showing for 1990–91 and his estimate for the current financial year the number of males and females under pensionable age(a) with total incomes of more than £5,000 and less than £10,000 a year, the number assessed for tax and the amount of tax paid and (b) the number who earned more than £5,000 and less than £10,000 and the amount of national insurance contributions paid;

(2) if he will publish a table showing for 1990–91 and his estimate for the current financial year (a) the estimated number of males and females under pensionable age with total incomes of less than £5,000 a year, the number assessed for tax, the number who paid tax and the amount of tax paid and (b) the number of males and females who earned less than £5,000 a year, the number who paid national insurance contributions and the amount of such contributions.

Mr. Maude

[holding answer 19 February 1992]: Estimates of total income for income tax purposes for taxpayers are available from projections of the 1989–90 survey of personal incomes. These are the basis of the following estimates of the number of taxpayers in the specified ranges and the corresponding tax liabilities.

1990–91 levels of income
Total income . per year Number liable to income tax (million) Tax liability .(million)
Males aged under 65
1–5,000 0.7 200
5,000–10,000 3.4 2,900
Females aged under 65
1–5,000 1.7 400
5,000–10,000 3.8 3,400

1991–92 levels of income
Total income . per year Number liable to income tax (million) Tax liability .(million)
Males aged under 65
1–5,000 0.6 100
5,000–10,000 3.1 2,500
Females aged under 65
1–5,000 1.3 300
5,000–10,000 3.8 3,200

The following tables are based on new earnings survey estimates of weekly earnings of employees and the corresponding employees's NIC liabilities.

1990–91 levels of earnings
Annual equivalent of weekly earning £ Number of individuals (million) Number liable to National Insurance (million) National Insurance liability £ million
Males under pensionable age
1,–5,000 1.2 0.4 100
5,000–10,000 2.4 2.4 1,300
Females under pensionable age
1,–5,000 4.1 1.9 300
5,000–10,000 3.7 3.7 1,700

1990–91 levels of earnings
Annual equivalent of weekly earning £ Number of individuals (million) Number liable to National Insurance (million) National Insurance liability £ million
Males under pensionable age
1–5,000 1.1 0.3 100
5,000–10,000 1.9 1.9 1,000
Females under pensionable age
1–5,000 3.8 1.5 200
5,000–10,000 3.4 3.4 1,500