asked Her Majesty's Government:
Further to the Written Answer by Lord McKenzie of Luton on 2 August 2005 (WA 87-88), whether they will publish in the same form the top rate of direct tax on personal incomes in the United Kingdom for each year from 1975-76 to 2008-09. [HL3532]
An updated version of the table given in my reply to the noble Lord of 2 August 2005 (WA 87-88) is given below:
Single/Basic, non-aged personal allowance for a man with no children Taxable income above which the highest rate is charged Highest rate of income tax charged Financial year average retail prices index Single/Basic, non-aged personal allowance for a man with no children at 2007-08 prices Taxable income above which the highest rate is charged at 2007-08 prices 1975-76 675 20,000 98.00 35.91 3,921 116,174 1976-77 735 20,000 98.00 41.40 3,703 100,768 1977-78 945 21,000 98.00 47.19 4,177 92,825 1978-79 965 24,000 98.00 51.11 3,938 97,949 1979-80 1,165 25,000 75.00 59.19 4,106 88,102 1980-81 1,375 27,750 75.00 68.85 4,166 84,072 1981-82 1,375 27,750 75.00 76.77 3,736 75,399 1982-83 1,565 31,500 75.00 82.20 3,971 79,934 1983-84 1,785 36,000 75.00 86.03 4,328 87,286 1984-85 2,005 38,100 60.00 90.37 4,628 87,942 1985-86 2,205 40,200 60.00 95.71 4,806 87,612 1986-87 2,335 41,200 60.00 98.78 4,931 87,000 1987-88 2,425 41,200 60.00 102.72 4,924 83,663 1988-89 2,605 19,300 40.00 108.88 4,991 36,975 1989-90 2,785 20,700 40.00 117,38 4,949 36,785 1990-91 3,005 20,700 40.00 128.74 4,869 33,539 1991-92 3,295 23,700 40.00 134.85 5,097 36,660 1992-93 3,445 23,700 40.00 139.11 5,166 35,537 1993-94 3,445 23,700 40.00 141.48 5,079 34,942 1994-95 3,445 23,700 40.00 145.35 4,944 34,012 1995-96 3,525 24,300 40.00 150.08 4,899 33,774 1996-97 3,765 25,500 40.00 153.73 5,109 34,600 1997-98 4,045 26,100 40.00 158.81 5,313 34,281 1998-99 4,195 27,100 40.00 163.76 5,343 34,519 1999-2000 4,335 28,000 40.00 166.35 5,436 35,110 2000-01 4,385 28,400 40.00 171.33 5,339 34,576 2001-02 4,535 29,400 40.00 173.88 5,440 35,269 2002-03 4,615 29,900 40.00 177.52 5,423 35,133 2003-04 4,615 30,500 40.00 182.48 5,275 34,864 2004-05 4,745 31,400 40.00 188.15 5,260 34,811 2005-06 4,895 32,400 40.00 193.11 5,287 34,997 2006-07 5,035 33,300 40.00 200.32 5,243 34,675 2007-08 5,225 34,600 40.00 208.59 5,225 34,600
Notes:
1. A single personal allowance was replaced with a basic personal allowance in 1990-91.
2. For 1975-76 to 1983-84, the highest rate charged includes investment income surcharge at 15 per cent, but this total rate would only apply if the taxpayer's income included investment income greater than the threshold for the highest rate of surcharge, which varied between £2,000 in 1973-74 and £7,100 in 1983-84.
3. Financial year average RPI available only up to 2007-08—therefore, equivalent data for 2008-09 are not available.