Income Tax (Hansard, 22 June 1993)

§ Mr. Milburn
To ask the Chancellor of the Exchequer what was the total tax liability of each decile of taxpayers in each year since 1979–80 in(a) current prices and (b) 1979–80 prices; and how many taxpayers were in each decile in each year.

§ Mr. Dorrell
Estimates are given in the tables. For years up to and including 1989–90 married couples are counted as one taxpayer and their incomes are combined. Following the introduction of independent taxation, for 1990–91 onwards husbands and wives are counted separately. The figures in the table have been rounded to the nearest £100 million and may differ slightly from the totals shown.
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Year Top 10 per cent. 10–20 20–30 30–40 40–50 50–60 60–70 70–80 80–90 Bottom 10 per cent. Total tax liability Number in each decile (thousands) Total taxpayers¹ (thousands)

1982–83 8,400 3,600 2,800 2,300 1,900 1,600 1,200 900 500 100 32,600 2,080 20,800

1983–84 8,300 3,700 2,800 2,300 1,900 1,500 1,200 800 500 100 33,400 2,040 20,400

1984–85 8,600 3,700 2,800 2,200 1,800 1,400 1,100 800 500 100 35,300 2,020 20,200

1985–86 9,100 3,600 2,800 2,300 1,900 1,500 1,200 900 600 200 38,800 2,020 20,200

1986–87 10,100 3,900 2,900 2,400 1,900 1,600 1,200 900 500 200 42,800 2,040 20,400

1987–88 10,600 3,900 2,900 2,400 2,000 1,600 1,200 900 500 200 45,300 2,080 20,800

1988–89 10,600 3,800 2,800 2,200 1,800 1,500 1,100 800 500 200 46,500 2,130 21,300

1989–90 11,400 4,200 2,900 2,300 1,900 1,500 1,200 800 600 200 53,400 2,150 21,500

1990–91 11,700 4,300 3,200 2,500 1,900 1,600 1,200 800 500 100 60,400 2,630 26,300

1991–92 11,500 4,300 3,100 2,500 1,900 1,500 1,100 800 400 100 62,400 2,550 25,500

1992–93 11,000 4,000 2,900 2,300 1,800 1,400 1,000 700 300 100 59,900 2,480 24,800

Tax units prior to 1990–91.

§ Mr. Denzil Davies
To ask the Chancellor of the Exchequer if he will estimate the revenue change in a full year at 1993–94 income levels and assuming existing levels of personal allowances of replacing the present rates and thresholds of income tax with a structure in which(a) the first £2,500 incurred tax at 20 per cent., (b) £2,500 to £30,000 at 25 per cent., (c) £30,000 to £50,000 at 30 per cent., (d) £50,000 to £75,000 at 40 per cent., (e) £75,000 to £100,000 at 50 per cent., (f) £100,000 to £250,000 at 60 per cent. and (g) over £250,000 at 70 per cent.

§ Mr. Dorrell
The estimated revenue cost in a full year at 1993–94 income levels from imposition of the specified regime is £510 million. This does not allow for any behavioural effect that might result from such changes to the tax system and does not include capital gains tax.

Year	Top 10 per cent.	10–20	20–30	30–40	40–50	50–60	60–70	70–80	80–90	Bottom 10 per cent.	Total tax liability	Number in each decile (thousands)	Total taxpayers¹ (thousands)
1982–83	8,400	3,600	2,800	2,300	1,900	1,600	1,200	900	500	100	32,600	2,080	20,800
1983–84	8,300	3,700	2,800	2,300	1,900	1,500	1,200	800	500	100	33,400	2,040	20,400
1984–85	8,600	3,700	2,800	2,200	1,800	1,400	1,100	800	500	100	35,300	2,020	20,200
1985–86	9,100	3,600	2,800	2,300	1,900	1,500	1,200	900	600	200	38,800	2,020	20,200
1986–87	10,100	3,900	2,900	2,400	1,900	1,600	1,200	900	500	200	42,800	2,040	20,400
1987–88	10,600	3,900	2,900	2,400	2,000	1,600	1,200	900	500	200	45,300	2,080	20,800
1988–89	10,600	3,800	2,800	2,200	1,800	1,500	1,100	800	500	200	46,500	2,130	21,300
1989–90	11,400	4,200	2,900	2,300	1,900	1,500	1,200	800	600	200	53,400	2,150	21,500
1990–91	11,700	4,300	3,200	2,500	1,900	1,600	1,200	800	500	100	60,400	2,630	26,300
1991–92	11,500	4,300	3,100	2,500	1,900	1,500	1,100	800	400	100	62,400	2,550	25,500
1992–93	11,000	4,000	2,900	2,300	1,800	1,400	1,000	700	300	100	59,900	2,480	24,800
Tax units prior to 1990–91.