§ Mr. FlynnTo ask the Secretary of States for Social Security what are the numbers of people currently receiving attendance allowance by main disabling condition, broken down by(a) entitlement to the highest rate and (b) entitlement to the lowest rate of the allowance. [16703]
§ Mr. HagueThe information is in the table. This shows separately the disabling conditions that apply to at least 2 per cent. of the total recipients:
(e) the bottom 10 per cent. of taxpayers in 1994–95; and what are the estimated figures for 1995–96; [15670]
(2) what was the percentage of the tax take in 1994–95 and the estimated take for 1995–96 from (a) the top 1 per cent., (b) the top 5 per cent., (c) the top 10 per cent., (d) the bottom 70 per cent. and (e) the bottom 10 per cent. Of taxpayers; [15672]
427W(3) what was the tax take in the year 1994–95; and what is the estimate for 1995–96 for (a) the top 1 per cent. (b) the top 5 per cent., (c) the top 10 per cent., (d) thebottom 70 per cent., (e) the bottom 10 per cent. of taxpayers and (f) all taxpayers; [15669]
(4) what was the (a) total income and (b) average income earned in 1994–95 and estimated to be earned in
Shares of gross income before tax (per cent.) Group of Taxpayers Top 1 per cent. Top 5 per cent. Top 10 per cent. Bottom 70 per cent. Bottom 10 per cent. 1994–95 8 20 29 43 3 1995–96 8 20 30 43 3
Amount of gross incomes before tax (£ billion) Group of Taxpayers Top 1 per cent. Top 5 per cent. Top 10 per cent. Bottom 70 per cent. Bottom 10 per cent. All taxpayers 1994–95 31.8 78.3 117.5 172.7 12.3 398.5 1995–96 33.7 82.7 124.4 181.8 12.8 420.9
Average amount of gross income before tax (£per year) Group of Taxpayers Top 1 per cent. Top 5 per cent. Top 10 per cent. Bottom 70 per cent. Bottom 10 per cent. All taxpayers 1994–95 123,700 60,900 45,700 9,600 4,800 15,500 1995–96 128,700 63,200 47,500 9,900 4,900 16,100 1Less than 0.5 per cent.
Shares of total income tax liability (per cent.) Group of Taxpayers Top 1 per cent. Top 5 per cent. Top 10 per cent. Bottom 70 per cent. Bottom 10 per cent. 1994–95 16 33 44 29 1— 1995–96 15 32 44 29 1— 1 Less than 0.5 per cent.
Amount of total income tax liability (£ billion) Group of Taxpayers Top 1 per cent. Top 5 per cent. Top 10 per cent. Bottom 70 per cent. Bottom 10 per cent. All taxpayers 1994–95 10.7 22.6 30.4 19.8 0.3 69.0 1995–96 11.4 24.1 32.7 21.6 0.3 74.7
§ Mr. Andrew SmithTo ask the Chancellor of the Exchequer what are the latest estimated levels of uncollected(a) income tax and (b) tax in general (i) in cash terms, (ii) in current values and (iii) as a percentage for each year since 1978–79. [15668]
§ Sir George Young[holding answer 23 March 1995]: The latest estimated level of uncollected income tax for each year since 1978–79 is as follows:
428W
Year Amount in £ thousands As a percentage of total tax collected Amount expressed in 1993 terms 1979 39,617 0.48 102,581 1980 45,091 0.45 95,912 1981 55,020 0.48 104,397 1995–96 of (i) the top 1 per cent., (ii) the top 5 per cent., (iii) the top 10 per cent., (iv) the bottom 70 per cent., (v) the bottom 10 per cent. of taxpayers and (vi) all taxpayers. [15671]
§ Sir George Young[holding answer 23 March 1995]: Provisional estimates are given in the table.
429W
Year Amount in £ thousands As a percentage of total tax collected Amount expressed in 1993 terms 1982 70,143 0.49 121,754 1983 93,721 0.59 156,312 1984 126,905 0.73 201,386 1985 138,468 0.68 205,365 1986 187,088 0.77 269,238 1987 228,220 1.11 315,203 1988 385,025 1.59 511,668 1989 366,543 1.33 450,883 1990 364,862 1.27 410,069 1991 523,817 1.80 553,333 1992 1,090,223 4.32 1,104,361 1993 1,107,615 4.69 1,107,615 1994 n/a n/a n/a 2 The latest estimated level of uncollected tax in general for each year since 1978–79 is as follows:
Year Amount in £ thousands As a percentage of total tax collected Amount expressed in 1993 terms 1979 64,339 0.24 166,594 1980 90,590 0.28 192,692 1981 112,648 0.31 213,742 1982 200,785 0.47 348,523 1983 288,168 0.61 480,622 1984 422,896 0.80 671,097 1985 469,345 0.81 696,096 1986 479,142 0.73 689,533 1987 551,369 0.84 761,517 1988 856,832 1.16 1,138,663 1989 719,226 0.90 884,717 1990 789,303 0.94 887,098 1991 1,437,041 1.57 1,518,016 1992 2,519,290 2.84 2,551,961 1993 2,405,865 2.66 2,405,865 1994 n/a n/a n/a The figures in this table comprise all duties administered by the Inland Revenue, value added tax and all other duties administered by Customs and Excise.
The figures for 1994 are not sufficiently complete to allow the necessary comparison to be made and consequently the information is not available in the form requested. Therefore, the figures are expressed in accordance with the 1993 prices.
Insolvencies, where the Inland Revenue and Customs and Excise have very little control over the amount recoverable, account for the vast majority of remissions of tax.