To ask the Chancellor of the Exchequer what was the total revenue of income tax in the top five percentiles of incomes in (i) 1978–79 and (ii) 1996–97. [3445]

Based on the estimated distribution of total incomes for taxpayers, the total income tax liability for the top five percentiles was £4.9 billion in 1978–79 and £25.1 billion in 1996–97.

To ask the Chancellor of the Exchequer what proportion of all adults in employment or self-employment pay (a) no income tax, (b) income tax at 20 per cent. only, (c) income tax at 20 per cent. and 23 per cent. only and (d) income tax at 40 per cent. [3354]

Estimates for 1997–98 are given in the table. The figures include all those with any employment or self-employment income.

Marginal rate of tax	Percentage of total
No tax liability	15
Lower rate	20
Basic rate	57
Higher rate	8
Total	100

The estimates are based on information from the 1994–95 Survey of Personal Incomes and population estimates from the Government Actuary' s Department and are therefore provisional.