To ask the Chancellor of the Exchequer what estimate he has made of the number and percentage of (a) pensioners and (b) pensioner households that have paid income tax in each year since 1997. (309351)

Estimates for the number of pensioner taxpayers are shown in table 2.1 “Number of individual income taxpayers”, available at:

http://www.hmrc.gov.uk/stats/income_tax/menu.htm

The information is based on the Survey of Personal Incomes of which 2006-07 is the latest available, and projected in line with Budget 2009 assumptions.

The estimated percentage of pensioners who are taxpayers can be calculated by using table 2.1 “Number of individual income taxpayers” and the latest population estimates and projections published on the Office for National Statistics website at:

http://www.statistics.gov.uk/downloads/theme_population/NPP2008/wUK085y.xls

Estimates for the number of pensioner households that paid income tax since 1997 is not available. However, an estimated 3.6 million (56 per cent.) households headed by a person of state pension age will pay income tax in 2009-10. This estimate excludes pensioners who live in households not headed by a person of state pension age, or in households with other family units.

This estimate has been calculated using HM Treasury’s tax and benefit micro-simulation model using Family Resources Survey 2007-08 data uprated to 2009-10 levels of prices and earnings.