To ask the Chancellor of the Exchequer how many representations he has received in the last six months regarding the top rate of income tax; and, of these, how many favoured a reduction.

My right hon. Friend has received a number of representations favouring a reduction.

To ask the Chancellor of the Exchequer what has been the total annual benefit from reductions in direct taxation for a taxpayer with gross annual earned income of £100,000 since 1980.

The tax liability of a married man earning £100,000 per year with no allowances or reliefs other than the married man's allowance is £44 less in 1987–88 than it would be if the 1980–81 tax regime had been retained and indexed by the statutory formula to 1987–88.