HC Deb 25 January 2002 vol 378 cc1147-8W
Matthew Green

To ask the Chancellor of the Exchequer (1) what percentage of persons aged(a) 16 and (b) 17 years paid (i) income tax and (ii) national insurance in each of the last five years; [29463]

(2) how much (a) income tax and (b) national insurance was received from persons aged (i) 16 and (ii) 17 years in each of the last five years. [29467]

Dawn Primarolo

Amounts of income tax liabilities from persons aged 16 and 17 are in the table.

Income tax liabilities
£ million
Aged 16 Aged 17
1998–99 20 50
1999–2000 10 40
2000–01 10 40

Estimates (rounded to the nearest £10 million) are based on the Survey of Personal Incomes and are consistent with the November 2001 pre-Budget report. I regret that it is not possible to provide reliable estimates for earlier years.

Estimates for amounts of class 1 primary national insurance contribution (NIC) liabilities from persons aged 16 and 17 are in the table.

UK class 1 primary NIC
£ million
Aged 16 Aged 17
1996–97 10 30
1997–98 10 30
1998–99 10 30
1999–2000 10 30
2000–01 10 20

Estimates provided by the Government Actuary's Department and rounded to the nearest £10 million.

Available estimates for the number of income taxpayers aged 16 and 17 as a percentage of the total population of 16 and 17-year-olds are in the table.

Percentage
Number of 16-year-old taxpayers as a percentage of all 16-year-olds Number of 17-year-old taxpayers as a percentage of all 17-year-olds
1998–99 4 11
1999–2000 3 10
2000–01 3 10

Taxpayer estimates are based on the Survey of Personal Incomes. Population estimates are from the Office for National Statistics.

Estimates for the number of NIC payers aged 16 and 17 as a percentage of the total population of 16 and 17-year-olds are in the table.

Percentage
Number of 16-year-old taxpayers as a percentage of all 16-year-olds Number of 17-year-old taxpayers as a percentage of all 17-year-olds
1996–97 5 13
1997–98 5 13
1998–99 5 13
1999–2000 5 14
2000–01 4 11

Estimates were provided by the Government Actuary's Department. Population estimates are from the Office for National Statistics.

All of the estimates are based on survey data and therefore subject to a margin of error particularly because of the relatively small sample sizes involved.