Taxpayers

Mr. Nicholas Brown
To ask the Chancellor of the Exchequer if he will estimate for 1991–92 the number of (a) corporate taxpayers and (b) income taxpayers in Great Britain and Northern Ireland.

Mr. Maude
About 350,000 companies pay corporation tax and 25·1 million individuals pay income tax in the United Kingdom. Information for Great Britain and Northern Ireland is not separately available for 1991–92.