§ Mr. Nicholas BrownTo ask the Chancellor of the Exchequer if he will estimate the total number of taxpayers after the Budget changes in 1993–94, giving figures separately for(a) those who pay national insurance contributions only on incomes below the income tax threshold, (b) basic rate taxpayers with earned income below the NIC upper earnings limit, (c) basic rate taxpayers with earned income above the NIC upper earnings limit, (d) all basic rate taxpayers, (e) higher rate taxpayers with earned income above the NIC earnings limit, (f) all higher rate taxpayers and (g) all taxpayers.
Taxpaying individuals, aged under 65, 1993–94 millions Marginal rate No income subject to NIC Earnings1 between LEL and UEL Earnings above UEL Total Lower rate 0.7 2.7 — 3.5 Basic rate 0.7 14.0 1.7 16.5 Higher rate — 0.1 1.4 1.5 — — — — Total 1.5 16.8 3.2 21.5 1 Includes earnings from employment or self-employment.