To ask the Chancellor of the Exchequer how many people paid tax at marginal rates of 50 per cent. and above, broken down (a) into 10 per cent. bands

Table A: Average reduction in income tax per individual1 in 1996–97 compared with the 1978–79 indexed regime
Range of individual's income in 1996–97(£	Number of individuals 1996-971(million)	Total reduction (£ million)	Average reduction (£ per annum)
Under 5,000	2.6	380	150
5,000 to 10,000	8.0	3,100	390
10,000 to 15,000	6.0	4,900	810
15,000 to 20,000	4.2	5,200	1,240
20,000 to 30,000	4.1	7,300	1,790
30,000 to 50,000	1.7	4,700	2,780
50,000 to 80,000	0.4	3,000	7,420
Over 80,000	0.2	9,700	47,200
Total	27.2	38,300	1,410
1 Individuals liable to income tax under the 1978–79 indexed regime.

In contrast to these hypothetical figures, table B shows how the share of income tax actually paid by high-income groups has risen since 1979, while the share of the income tax burden borne by low-income tax payers has fallen.

Table B: Calculation using the income base for each year
Per cent.
Quantile group of taxpayers	1978–79	1996–97
Top 1	11	17
Top 5	24	34
Top 10	35	45
Bottom 50	18	13
All taxpayers	100	100