To ask the Chancellor of the Exchequer what estimate he has of the number of higher rate taxpayers in 1986–87 and 1987–88 living in each Scotland, England and Wales.

[holding answer 19 April 1988]: For countries the latest estimates of the number of higher rate taxpayers (married couples and single people) are for 1985–86 and are as follows:

	Thousands
Scotland	76
England	849
wales	28

To ask the Chancellor of the Exchequer what estimate he has of the number of higher rate taxpayers in 1986–87 and 1987–88 living in each parliamentary constituency.

[holding answer 19 April 1988]: I regret that the information is not available.

To ask the Chancellor of the Exchequer if he will give the tax liability in (a) 1987–88 and (b) 1988–89 of a married couple where the husband is earning £23,000 a year, has the use of a 2300cc company car in which he does 2,400 miles on business annually, and makes £5,520 by sale of approved share options and where the wife earns £17,000 a year and has the use of a 1600cc company car in which she travels more than 2,500 miles annually, assuming that mortgage interest of £3,000 annually is paid by the husband and that the couple elect to be taxed separately on earned income.

[holding answer 21 April 1988]: The income tax and capital gains liabilities of the married couple in 1987–88 and 1988–89 would be:

	1987–88 £	£988·89 £
Income tax	9,587·25	9,331·75
Capital gains tax	0	208·00
Total	9,487·25	9,539·75

The income tax liabilities shown are based on the assumptions that the married couple have no other forms of income or reliefs, that both company cars are under four years old and have an original market value of under £19,250 and that the wife drives between 2,500 and 18,000 miles on business travel in the year. The capital gains tax liabilities assume the husband makes a gain of £5,520 on the disposal of shares acquired under an approved share option scheme, that the couple make no other gains or losses in the year and that there is no indexation relief.

To ask the Chancellor of the Exchequer (1) if he will give figures following the tax changes announced in the Budget for the income tax and social security contributions as a percentage of gross income for a married couple with no dependent children on (a) £11,000, (b) £50,000 and (c) £75,000 a year making the same assumptions as used in the Inland Revenue publication "International Comparisons of Direct Tax on Employment Income" published in December 1987;(2) if he will give figures following the tax changes announced in the Budget for the income tax, tax and social security contributions less child benefit, as a percentage of gross income for a married couple with two dependent children on

[holding answers 21 April 1988]: The information is in the table.

Income Tax and National Insurance Contributions as a percentage of gross income, 1988–89
Annual earnings £	Single person per cent.	Married couple with no children per cent.	Married couple with two children1 per cent.
11,000	28·1	24·7	17·8
50,000	35·0	33·8	32·3
75,000	36·6	35·9	34·8
1 deducting child benefit.

The calculations assume that all income is earned income, that the wife has no earnings, and that there are no reliefs or allowances other than the appropriate personal allowance. National insurance contributions are at the standard class 1 rate for employees contracted-in to the state additional (earnings-related) pension scheme. Child benefit is deducted from income tax and national insurance contributions in the calculations for married couples with children takes into account cash benefits for children.