To ask the Chancellor of the Exchequer what estimate he has made of the effect the reductions in the top rate of tax since 1979 have had on restraining the rate of increase in (i) gross earnings and (ii) in the value of perks, share options and pensions for directors.

Growth rates of gross earnings, perks, share options and pensions for directors are determined by many factors, of which reductions in the top rate of income tax is only one. It would be extremely difficult to identify and measure the contribution of income tax rates.

To ask the Chancellor of the Exchequer how many people in the United Kingdom pay income tax at the higher rate.

About 1·6 million.