HC Deb 28 November 2001 vol 375 cc1014-6W
Mr. Illsley

To ask the Chancellor of the Exchequer (1) of those self-employed aged between(a) 18 and 35, (b) 36 and 45, (c) 46 and 50, (d) 51 and 55, (e) 56 and 60 and (h) 61 and 74 years, if he will estimate the numbers earning (i) up to £35,000 per year, (ii) between £35,000 and £45,000 per year, (iii) between £45,000 and £55,000 per year, (iv) between £55,000 and £65,000 per year, (v) between £65,000 and £75,000 per year, (vi) between £75,000 and £85,000 per year, (vii) between £85,000 and £95,000 per year and (viii) over £95,000 per year, for the tax year (A) 2000 and (B) 2001; [18600]

(2) if he will list the numbers of self-employed between the ages of (a) 18 and 35, (b) 36 and 45, (c) 46 and 50, (d) 51 and 55, (e) 56 and 60 and (f) 61 and 74 years and estimate the numbers in each category paying the (i) standard rate and (ii) higher rate of tax for the tax year 2000–01; [18609]

(3) if he will estimate, of those between the ages of (a) 18 and 35, (b) 36 and 45, (c) 46 and 50, (d) 51 and 55, (e) 56 and 60 and (f) 61 and 74 years, the numbers earning (i) up to £35,000 per year, (ii) between £35,000 and £45,000 per year, (iii) between £45,000 and £55,000 per year, (iv) between £55,000 and £65,000 per year, (v) between £65,000 and £75,000 per year, (vi) between £75,000 and £85,000 per year, (vii) between £85,000 and £95,000 per year and (viii) over £95.000 per year, for the tax year (1) 2000 and (2) 2001. [18603]

Dawn Primarolo

Estimates for the number of taxpayers with some self employed income, by range of age and total earned income (income from employment, income from self employment and pensions) are given in the tables, based on the Survey of Personal Incomes.

Estimated number of people with some self employment income by range of earnings and age, 2000–01
Thousands
Age (lower limit)
Earnings upper limit (£) 18 36 46 51 56 61 74
35,000 21 37 21 20 13 13 1
45,000 12 22 12 10 7 7 1
55,000 5 16 8 8 5 4 1
65,000 4 11 6 6 4 3 1
75,000 3 8 4 4 2 2 1
85,000 1 6 3 3 2 2 1
95,000 6 23 14 13 7 5 1

Estimated number of people with some self employment income by range of earnings and age, 2001–02
Thousands
Age (lower limit)
Earnings upper limit (£) 18 36 46 51 56 61 74
35,000 23 39 22 21 13 13 1
45,000 12 22 13 10 8 8 1
55,000 6 16 8 8 5 4 1
65,000 4 11 6 6 4 4 1
75,000 3 8 4 4 2 3 1
85,000 2 7 3 3 2 2 1
95,000 6 25 15 14 8 6 1

Estimated number of people with some self employment income by taxpayer's marginal rate, 2000–01
Thousands
Age (lower limit)
Marginal rate 18 36 46 51 56 61 74
Starting rate2 79 70 40 40 30 30 1
Savers rate3 1 7 1 8 8 12 1
Basic rate4 517 555 265 289 210 218 1
Higher rate5 60 135 75 68 43 49 1
1 These cells have insufficient numbers in the sample to provide a reliable estimate.
2 Taxpayers with a marginal rate at the 10 per cent. starting rate from an extra £1 of earnings
3 Taxpayers with a marginal rate at the 20 per cent. lower rate for savings income or the 10 per cent. ordinary dividend rate from an extra £1 of earnings
4 Taxpayers with a marginal rate at the 22 per cent. basic rate from an extra £1 of earnings
5 Taxpayers with taxable income above the higher rate threshold.

Estimated number of taxpayers by range of earnings and age, 2000–01
Thousands
Age (lower limit)
Earnings upper limit (£) 18 36 46 51 56 61 74
35,000 270 317 164 121 66 64 11
45,000 96 140 70 58 32 30 5
55,000 51 83 42 34 19 15 3
65,000 25 50 28 23 12 11 1
75,000 13 31 16 15 7 7 1
85,000 9 23 10 11 5 5 1
95,000 38 91 47 44 23 18 2

Estimated number of taxpayers by range of earnings and age, 2001–02
Thousands
Age (lower limit)
Earnings upper limit (£) 18 36 46 57 56 61 74
35,000 315 352 179 135 70 70 12
45,000 111 158 83 63 37 33 5
55,000 57 89 43 37 22 16 3
65,000 30 57 30 26 12 12 1
75,000 16 35 19 16 9 8 1
85,000 9 23 11 12 5 5 1
95,000 42 100 51 48 25 19 2