§ Mr. Nicholas BrownTo ask the Chancellor of the Exchequer what are the latest estimates of how many people with gross incomes of over £100,000 pay(a) a national insurance contributions bill and (b) a total income tax and national insurance contributions bill, of less than (i) 35 per cent., (ii) 30 per cent., (iii) 25 per cent., (iv) 20 per cent., (v) 15 per cent., (vi) 10 per cent. and (vii) 5 per cent. of their gross incomes, in the United Kingdom.
§ Mr. DorrellAvailable figures relate to the estimated 180,000 taxpayers in 1993–94 with gross incomes of £80,000 and above. Nearly all these taxpayers pay less than 5 per cent. of their gross income in national insurance contributions. Estimates of combined income tax and national insurance contribution liabilities are that 70,000 have an effective rate above 35 per cent, 90,000 have an effective rate between 30 and 35 per cent., 10,000 have an effective rate between 25 and 30 per cent., and the remaining 10,000 have an effective rate below 25 per cent.
§ Mr. Nicholas BrownTo ask the Chancellor of the Exchequer what are the latest figures for how many people who pay tax have earnings below the upper earnings limit in the United Kingdom.
§ Mr. DorrellIt is estimated that in 1993–94 about 16.5 million tax-paying employees have earnings below the upper earnings limit.
306W
§ Mr. Nicholas BrownTo ask the Chancellor of the Exchequer what estimate he has as to how much tax remained uncollected at the end of the last fiscal year; and what estimate he has as to the amount which will remain uncollected at the end of the current year.
§ Mr. DorrellThe amount of tax which remained uncollected at the end of October 1992, the last year for which figures are available, is £3.737 billion.
These figures are produced for the Inland Revenue's accounting year, to 31 October, rather than on a fiscal year basis.
Estimates for the year ended October 1993 will not be available until the end of January 1994.
§ Mr. Nicholas BrownTo ask the Chancellor of the Exchequer how many people paid tax in each year since 1978–79, giving the numbers on basic rate and higher rate tax.
§ Mr. DorrellLatest estimates for 1991–92 onwards based on a projection of the survey of personal incomes are given.
Figures for earlier years are available in table 2.1 of Inland Revenue Statistics 1993.
Millions Taxpayers liable at Lower rate only Basic rate but not higher rate Higher rate Total 1991–92 0.0 24.1 1.6 25.7 1992–93 3.9 19.4 1.8 25.1 1993–94 4.8 18.4 1.9 25.1
§ Mr. Nicholas BrownTo ask the Chancellor of the Exchequer how many families with children are estimated to have taxable incomes below the income tax threshold; and what proportion this represents of all families with children.
§ Mr. DorrellIt is estimated that in 1993–94 approximately 1.9 million single parents and married couples with children have no income tax liability. These represent about a quarter of all families with children.