To ask the Chancellor of the Exchequer (1) what is the average income tax payable by each tax unit in Scotland;(2) how many tax units there are in Scotland paying tax at the

The estimated numbers of single people and married couples resident in Scotland liable to income tax solely at the basic rate is 1·77 million for 1988–89, the latest available year. In addition some 90,000 were liable to tax at the higher rate. The average income tax liability per tax-paying tax unit is estimated to be £1,880 in 1988–89.