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Ms Harman
To ask the Chancellor of the Exchequer how many people are taxed on (a) PAYE, (b) schedule D and (c) schedule E basis; and what is the tax yield for each category.
Mr. Dorrell
Available estimates for 1992–93 are as follows:
Source of income | Number of individual taxpayer1(millions) | Tax yield2(£ billion) |
PAYE and other | ||
Schedule E | 23·2 | 49·7 |
Schedule D3 | 3·1 | 7·5 |
1 A taxpayer with both a schedule E and schedule D source of income is included in both rows of the table. | ||
2 The tax yield represents the tax liability on each type of income where that income is regarded as the top slice of a person's income. | ||
3 Excluding interest taxed at source. |