§ Ms HarmanTo ask the Chancellor of the Exchequer if he will provide estimates for 1994–95, or the latest year for which they are available, for the number of(a) lower rate taxpayers, (b) basic rate taxpayers and (c) higher rate taxpayers in each county of the United Kingdom.
§ Mr. DorrellThe table provides estimates of numbers of taxpayers liable only to basic rate tax and to higher rate tax for each English and Welsh county and Scottish region for 1991–92, the latest available year for which information can be provided below United Kingdom level. It is only possible to give numbers for the whole of Northern Ireland. There was no lower rate of tax in 1991–92.
4W
Basic and higher rate taxpayers 1991–92 (thousands) County/region Taxpayers liable at only basic rate Taxpayers liable at higher rate English/Welsh county Cleveland 171 7 Cumbria 256 10 Durham 221 11 Northumberland 141 7 Tyne and Wear 429 16 Humberside 327 18 North Yorkshire 359 24 South Yorkshire 505 14 West Yorkshire 862 37 Cheshire 413 29 Greater Manchester 1,040 42 Lancashire 601 30 Merseyside 561 21 Derbyshire 395 17 Leicestershire 384 21 Lincolnshire 257 11 Northamptonshire 288 17 Nottinghamshire 431 16 Hereford & Worcester 317 15 Shropshire 169 7 Staffordshire 426 18 Warwickshire 210 16 West Midlands 1,040 37 Cambridgeshire 326 20 Norfolk 355 17 Suffolk 294 15 Bedfordshire 230 18 Berkshire 313 43 Buckinghamshire 259 43 East Sussex 312 20 Essex 709 61 Greater London 3,020 331 Hampshire 707 63 Hertfordshire 441 57 Kent 656 52 Oxfordshire 240 25 Surrey 477 83 West Sussex 354 35 Isle of Wight 54 1 Avon 423 25 Cornwall 202 6 Devon 503 24 Dorset 304 16 Gloucestershire 250 18 Somerset 211 10 Wiltshire 266 15 Clwyd 188 5 Dyfed 189 4 Gwent 155 6 Gwynedd 70 3 Mid Glamorgan 220 5 Powys 70 4 South Glamorgan 171 6 West Glamorgan 144 5 Scottish region
County/region Taxpayers liable at only basic rate Taxpayers liable at higher rate Borders 68 5 Central 116 6 Dumfries and Galloway 75 1 Fife 144 6 Grampion 207 24 Highlands 112 3 Lothian 349 18 Strathclyde 916 39 Tayside 196 6 Island Authorities 25 1 Northern Ireland 491 22