To ask the Chancellor of the Exchequer what was the total tax liability of each decile of taxpayers in each year since 1979–80 in (a) current prices and (b) 1979–80 prices; and how many taxpayers were in each decile in each year.
Estimates are given in the tables. For years up to and including 1989–90 married couples are counted as one taxpayer and their incomes are combined. Following the introduction of independent taxation, for 1990–91 onwards husbands and wives are counted separately. The figures in the table have been rounded to the nearest £100 million and may differ slightly from the totals shown.
Year
| Top 10 per cent.
| 10–20
| 20–30
| 30–40
| 40–50
| 50–60
| 60–70
| 70–80
| 80–90
| Bottom 10 per cent.
| Total tax liability
| Number in each decile (thousands)
| Total taxpayers1 (thousands)
|
| 1982–83 | 8,400 | 3,600 | 2,800 | 2,300 | 1,900 | 1,600 | 1,200 | 900 | 500 | 100 | 32,600 | 2,080 | 20,800 |
| 1983–84 | 8,300 | 3,700 | 2,800 | 2,300 | 1,900 | 1,500 | 1,200 | 800 | 500 | 100 | 33,400 | 2,040 | 20,400 |
| 1984–85 | 8,600 | 3,700 | 2,800 | 2,200 | 1,800 | 1,400 | 1,100 | 800 | 500 | 100 | 35,300 | 2,020 | 20,200 |
| 1985–86 | 9,100 | 3,600 | 2,800 | 2,300 | 1,900 | 1,500 | 1,200 | 900 | 600 | 200 | 38,800 | 2,020 | 20,200 |
| 1986–87 | 10,100 | 3,900 | 2,900 | 2,400 | 1,900 | 1,600 | 1,200 | 900 | 500 | 200 | 42,800 | 2,040 | 20,400 |
| 1987–88 | 10,600 | 3,900 | 2,900 | 2,400 | 2,000 | 1,600 | 1,200 | 900 | 500 | 200 | 45,300 | 2,080 | 20,800 |
| 1988–89 | 10,600 | 3,800 | 2,800 | 2,200 | 1,800 | 1,500 | 1,100 | 800 | 500 | 200 | 46,500 | 2,130 | 21,300 |
| 1989–90 | 11,400 | 4,200 | 2,900 | 2,300 | 1,900 | 1,500 | 1,200 | 800 | 600 | 200 | 53,400 | 2,150 | 21,500 |
| 1990–91 | 11,700 | 4,300 | 3,200 | 2,500 | 1,900 | 1,600 | 1,200 | 800 | 500 | 100 | 60,400 | 2,630 | 26,300 |
| 1991–92 | 11,500 | 4,300 | 3,100 | 2,500 | 1,900 | 1,500 | 1,100 | 800 | 400 | 100 | 62,400 | 2,550 | 25,500 |
| 1992–93 | 11,000 | 4,000 | 2,900 | 2,300 | 1,800 | 1,400 | 1,000 | 700 | 300 | 100 | 59,900 | 2,480 | 24,800 |
| Tax units prior to 1990–91. | |||||||||||||
To ask the Chancellor of the Exchequer if he will estimate the revenue change in a full year at 1993–94 income levels and assuming existing levels of personal allowances of replacing the present rates and thresholds of income tax with a structure in which (a) the first £2,500 incurred tax at 20 per cent., (b) £2,500 to £30,000 at 25 per cent., (c) £30,000 to £50,000 at 30 per cent., (d) £50,000 to £75,000 at 40 per cent., (e) £75,000 to £100,000 at 50 per cent., (f) £100,000 to £250,000 at 60 per cent. and (g) over £250,000 at 70 per cent.
The estimated revenue cost in a full year at 1993–94 income levels from imposition of the specified regime is £510 million. This does not allow for any behavioural effect that might result from such changes to the tax system and does not include capital gains tax.