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Higher Rate Taxpayers

Volume 171: debated on Friday 4 May 1990

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To ask the Chancellor of the Exchequer in the last period for which figures are available how many wives whose husbands paid higher rate tax had no declarable income.

Provisionally estimates are that in 1990–91 about 700,000 wives whose husbands are liable to the higher rate of income tax have insufficient income to be liable to tax. A small proportion of these have no earned or investment income. Estimates are based on a projection of the distribution of income between husbands and wives reported in the 1987–88 survey of personal incomes.