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Tax Credits On Dividends: Amounts Reclaimed By Non-Taxpayers

Volume 593: debated on Thursday 3 September 1998

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asked Her Majesty's Government:What is (a) the smallest, (b) the average and (c) the largest amount reclaimed by non-taxpayers for tax credits on dividends in 1996–97. [HL3242]

The information is not yet available for 1996–97.The latest available information is derived from 1995–96 Survey of Personal Incomes. It is estimated that 630,000 non-taxpayers made claims averaging £75 for payment of the tax credit on dividends paid in 1995–96.Information is not available about the smallest and largest amounts claimed.