§ Mr. BradyTo ask the Chancellor of the Exchequer what statistics are compiled by the Inland Revenue on the geographical distribution of higher rate taxpayers; and if they can be broken down by(a) local authority area and (b) post code. [80991]
§ Dawn PrimaroloEstimates for higher rate taxpayers are based on the Inland Revenue's Survey of Personal Incomes (SPI). The basic geographical unit on the SPI is post code and this is converted to various higher level geographical locations.
We would not be able to provide reliable estimates of higher rate taxpayers by post code as the sample size would be too small.