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Mr. Chris Smith
To ask the Chancellor of the Exchequer what percentage of income tax payers are currently paying tax at the higher rate.
Mr. Lilley
[holding answer 13 March 1990]: About 7 per cent. of taxpaying single people and married couples are liable at the higher rate in 1989–90. The estimate is based on a projection of the 1987–88 survey of personal incomes and is, therefore, provisional.