To ask the Chancellor of the Exchequer what is the number of taxpayers liable to tax at the higher rate as a percentage of total taxpayers region by region; and what will be the total tax gain in cash terms for each region.

[holding answer 19 May 1988]: The latest information available by region relates to 1985–86. In the table, married couples are counted as one unit, members of Her Majesty's forces and the Merchant Navy are excluded, and tax liability is measured before allowing for mortgage interest relief at basic rate given at source.