Tax Allowances and Reliefs (Hansard, 6 November 1995)

§ Mr. Nigel Griffiths
To ask the Chancellor of the Exchequer if he will update his answer to the hon. Member for Monklands, West (Mr. Clarke) of 11 February 1992,Official Report, column 430, on average tax allowances and reliefs for those with gross earnings up to £120,000, differentiating between reliefs and allowances claimed at the marginal rate and reliefs and allowances claimed at other rates. [39107]

§ Mr. Jack
Available estimates for taxpayers in 1995–96 are in the table. It is not possible to provide reliable estimates for the specified bands above £100,000.

Gross income range £ per year Average amount of tax reliefs and allowances claimed at marginal rates set against income Average amount of tax reliefs and allowances claimed at other rates, set against income

0–10,000 3,900 650

10,000–20,000 4,100 1,550

20,000–30,000 4,600 2,250

30,000–40,000 5,100 2,600

40,000–50,000 5,900 2,800

50,000–60,000 6,500 2,850

60,000–70,000 7,100 2,900

70,000–80,000 7,800 2,900

80,000–90,000 7,900 2,700

90,000–100,000 9,000 2,700

Over 100,000 13,800 2,750

Average 4,300 1,400

§ Mr. Griffiths
To ask the Chancellor of the Exchequer if he will list figures for the donations and cost of tax relief on(a) covenants to charities and (b) gift aid for taxpayers with gross income of over (i) £40,000, (ii) £60,000, (iii) £80,000 and (iv) £100,000. [39110]
538W

§ Mr. Jack
Provisional estimates for individual taxpayers in 1995–96 are as, follows:

Covenants to charities

Total income Donors Gross donations £ million Cost of tax relief £ million

Over £40,000 156,000 150 60

Over £60,000 70,000 80 30

Over £80,000 40,000 50 20

Over £100,000 27,000 40 15

Gift aid

Total income Donors Gross donations £ million Cost of tax relief £ million

Over £40,000 20,000 90 35

Over £60,000 11,000 65 25

Over £80,000 6,500 55 20

Over £100,000 5,000 50 20

Gross income range £ per year	Average amount of tax reliefs and allowances claimed at marginal rates set against income	Average amount of tax reliefs and allowances claimed at other rates, set against income
0–10,000	3,900	650
10,000–20,000	4,100	1,550
20,000–30,000	4,600	2,250
30,000–40,000	5,100	2,600
40,000–50,000	5,900	2,800
50,000–60,000	6,500	2,850
60,000–70,000	7,100	2,900
70,000–80,000	7,800	2,900
80,000–90,000	7,900	2,700
90,000–100,000	9,000	2,700
Over 100,000	13,800	2,750
Average	4,300	1,400

Covenants to charities
Total income	Donors	Gross donations £ million	Cost of tax relief £ million
Over £40,000	156,000	150	60
Over £60,000	70,000	80	30
Over £80,000	40,000	50	20
Over £100,000	27,000	40	15

Gift aid
Total income	Donors	Gross donations £ million	Cost of tax relief £ million
Over £40,000	20,000	90	35
Over £60,000	11,000	65	25
Over £80,000	6,500	55	20
Over £100,000	5,000	50	20