§ Ms CorstonTo ask the Chancellor of the Exchequer, pursuant to his answer of 18 December 1996,Official Report, columns 637–38, how many individuals who pay tax but do not pay national insurance contributions are pensioners or of pensionable age; and how many individuals pay national insurance contributions but do not pay income tax. [13019]
§ Mr. Jack[holding answer 28 January 1997]: In 1996–97, there are 4.82 million individuals who pay income tax but who do not pay national insurance contributions, some 3.62 million of these are over pension age—65 for men, 60 for women; the remaining 1.2 million individuals do not pay NIC because their earnings or self-employment income is below the NIC threshold, but pay income tax because of their income from occupational pensions and investments. About 1 million individuals pay national insurance contributions but do not pay income tax.