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Taxable Benefits

Volume 205: debated on Tuesday 3 March 1992

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To ask the Chancellor of the Exchequer if he will list each social security benefit which is currently taxable indicating the numbers affected and the revenue obtained for the latest available tax year.

[holding answer 27 February 1992]: The table lists the benefits liable to tax together with provisional estimates, where available, of the number of people liable to income tax in receipt of each benefit for the whole or part of 1991–92. Table 9.6 of the 1991 edition of the United Kingdom National Accounts (the CSO Blue Book) provides an estimate of income tax attributable in total to these benefits, applying the recipients' average rate of income tax on the whole of their income to the amount of benefit received.