§ Mr. MandelsonTo ask the Chancellor of the Exchequer if he will give for each year since 1979(a) the total income, both earned and unearned (b) the total national insurance contributions and (c) the total income tax paid by (i) the top 1 per cent., (ii) the top 5 per cent., (iii) the top 10 per cent., (iv) the bottom 50 per cent. amd (v) all taxpayers.
§ Mr. DorrellReadily available estimates based on the survey of personal incomes are in the tables. For 1978–79 and 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 estimates of total income relate to income subject to income tax and exclude non-taxable income such as certain social security benefits.
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1978–79 Quantile group of taxpayers1 percent. Total income Income tax liability Percent. £ million £ million Top 1 5,000 2,300 Top 5 14,900 4,900 Top 10 24,200 7,000 Bottom 50 30,300 3,900 All taxpayers 102,800 20,300 1Tax units for years prior to 1990–91
1989–90 Quantile group of taxpayers1 Total income Income tax liability Employees' and self-employed national insurance contribution liability Percent. £ million £ million £ million Top 1 24,200 7,800 300 Top 5 61,700 16,600 1,400 Top 10 93,400 22,600 2,700 Bottom 50 86,600 8,500 3,900 All taxpayers 323,400 53,400 14,400 1 Tax units for years prior to 1990–91.
1990–91 Quantile group of taxpayers1 Total income Income tax liability Employees' and self-employed national insurance contribution liability Percent. £ million £ million £ million Top 1 28,300 9,200 300 Top 5 68,700 18,900 1,300 Top 10 102,800 25,400 2,700 Bottom 50 95,500 9,000 4,300 All taxpayers 358,300 60,400 15,500
1991–92 Quantile group of taxpayers1 Total income liability Income tax liability Employees' and self-employed national insurance contribution liability Percent. £ million £ million £ million Top 1 31,200 10,400 300 Top 5 73,900 20,700 1,500 Top 10 109,600 27,500 3,000 Bottom 50 98,200 9,300 4,200 All taxpayers 373,800 63,500 16,200
1992–93 Quantile group of taxpayers1 Total income Income tax liability Employees' and self-employed national insurance contribution liability Percent. £ million £ million £ million Top 1 31,600 10,500 300 Top 5 74,500 21,000 1,500 Top 10 110,300 27,700 3,100 Bottom 50 97,600 8,300 4,100 All taxpayers 375,300 62,100 16,400
1993–94 Quantile group of taxpayers1 Total income Income tax liability Employees' and self-employed national insurance contribution liability Percent. £ million £ million £ million Top 1 32,000 10,700 300 Top 5 75,600 21,400 1,600 Top 10 112,200 28,400 3,300 Bottom 50 96,500 8,300 4,000 All taxpayers 378,000 63,300 16,900