HC Deb 27 May 1993 vol 225 c664W
Ms Harman

To ask the Chancellor of the Exchequer how many people are taxed on(a) PAYE, (b) schedule D and (c) schedule E basis; and what is the tax yield for each category.

Mr. Dorrell

Available estimates for 1992–93 are as follows:

Source of income Number of individual taxpayer1 (millions) Tax yield2 (£ billion)
PAYE and other
Schedule E 23.2 49.7
Schedule D3 3.1 7.5
1 A taxpayer with both a schedule E and schedule D source of income is included in both rows of the table.
2 The tax yield represents the tax liability on each type of income where that income is regarded as the top slice of a person's income.
3 Excluding interest taxed at source.

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