HC Deb 11 April 2000 vol 348 c138W
Mr. Matthew Taylor

To ask the Chancellor of the Exchequer how many taxpayers in 2000–01 he estimates will have a marginal income tax rate of(a) 10 per cent., (b) 22 per cent. and (c) 40 per cent.; what proportion of each of these groups works (i) part-time and (ii) full-time; if he will set out the calculations underlying his answer; and if he will make a statement. [117826]

Miss Melanie Johnson

[holding answer 6 April 2000]: The table gives the figures requested for 2000–01.

Percentage working
Marginal income tax rate Number of taxpayers (million) Full-time1 Part-time1
10 per cent. 2.7 12 56
22 per cent.2 22.6 66 12
40 per cent.3 2.7 89 5
1 Those working full-time or part-time include both employees and the self-employed
2 Includes taxpayers whose marginal rate is the lower rate on savings income or the ordinary dividends rate
3 Includes taxpayers whose marginal rate is the higher dividends rate

These estimates are based on the Survey of Personal Incomes and Family Expenditure Survey and are consistent with the March 2000 Budget.