HC Deb 29 November 2000 vol 357 cc705-6W
Mr. Swinney

To ask the Chancellor of the Exchequer (1) how much(a) income tax and (b) national insurance contributions was raised from the (i) top 1 per cent., (ii) top 5 per cent., (iii) top 10 per cent. and (iv) bottom 50 per cent. of taxpayers in Scotland in the last year for which figures are available; [139819]

(2) how many people in Scotland paid no income tax in the last year for which figures are available. [139820]

Dawn Primarolo

[holding answer 24 November 2000]: The amount of income tax and National Insurance contributions raised from the different quantile groups of taxpayers in Scotland in 2000–01 are given in the table.

Estimated liability of income taxpayers
£ billion
Quantile group1 Income tax National insurance contributions
Top 1 per cent. 1.12 0.26
Top 5 per cent. 2.34 0.79
Top 10 per cent. 3.13 1.30
Bottom 50 per cent. 0.93 0.75
1 Quantiles are in terms of income tax liabilities

In 1999–2000 about 2.8 million people in Scotland paid no income tax including children.