§ Mr. Gordon PrenticeTo ask the Chancellor of the Exchequer what was the number and percentage of(a) basic rate and (b) higher rate tax payers in each English county, metropolitan district and London borough for the most recent year for which figures are available.
§ Mr. DorrellThe table provides estimates for each English county for 1991–92, the latest available year for872W which information can be provided below the United Kingdom level. I regret that information is not available for metropolitan districts and London boroughs.
Basic and higher rate taxpayers 1991–92 Taxpayers liable at only basic rate Taxpayers liable at higher rate County 000s Per cent. 000s Per cent. Cleveland 171 96.2 7 3.8 Cumbria 256 96.3 10 3.7 Durham 221 95.4 11 4.6 Northumberland 141 95.4 7 4.6 Tyne and Wear 429 96.3 16 3.7 Humberside 327 94.8 18 5.2 North Yorkshire 359 93.7 24 6.3 South Yorkshire 505 97.2 14 2.8 West Yorkshire 862 95.9 37 41 Cheshire 413 93.5 29 6.5 Greater Manchester 1,040 96.1 42 3.9 Lancashire 601 95.2 30 4.8 Merseyside 561 96.4 21 3.6 Derbyshire 395 95.9 17 4.1 Leicestershire 384 94.8 21 5.2 Lincolnshire 257 95.7 11 4.3 Northamptonshire 288 94.4 17 5.6 Nottinghamshire 431 96.4 16 3.6 Hereford and Worcester 317 95.5 15 4.5 Shropshire 169 95.8 7 4.2 Staffordshire 426 95.8 18 4.2 Warwickshire 210 92.6 17 7.4 West Midlands 1,040 96.6 37 3.4 Cambridgeshire 326 94.2 20 5.8 Norfolk 355 95.3 17 4.7 Suffolk 294 95.0 15 5.0 Bedfordshire 230 92.9 18 7.1 Berkshire 313 87.9 43 12.1 Buckinghamshire 259 85.7 43 14.3 East Sussex 312 93.8 20 6.2 Essex 709 92.1 61 7.9 Greater London 3,020 90.1 331 9.9 Hampshire 707 91.9 63 87.1 Hertfordshire 441 88.6 57 11.4 Kent 656 92.6 52 7.4 Oxfordshire 240 90.6 25 9.4 Surrey 477 85.2 83 14.8 West Sussex 354 90.9 35 9.1 Isle of Wight 54 97.8 1 2.2 Avon 423 94.3 25 5.7 Cornwall 202 97.2 6 2.8 Devon 503 95.5 24 4.5 Dorset 304 95.0 16 5.0 Gloucestershire 250 93.2 18 6.8 Somerset 211 95.5 10 4.5 Wiltshire 266 94.7 15 5.3