To match an exact phrase, use quotation marks around the search term. eg. "Parliamentary Estate". Use "OR" or "AND" as link words to form more complex queries.

Keep yourself up-to-date with the latest developments by exploring our subscription options to receive notifications direct to your inbox

Written Question
Income Tax
Thursday 2nd November 2017

Asked by: Michael Tomlinson (Conservative - Mid Dorset and North Poole)

Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what proportion of income tax was raised from the (a) top-earning one, (b) top-earning 10 and (c) bottom-earning 10 per cent in (i) 2017, (ii) 2010, (iii) 1997 and (iv) 1979.

Answered by Mel Stride - Shadow Chancellor of the Exchequer

The estimates for the proportion of income tax raised from the top-earning one, top-earning 10 and bottom-earning 10 per cent are provided for 1996-97, 2009-10 and 2016-17 tax years in the table below. The percentile groups ranged on total income before tax. Estimates for the proportion of income tax raised in the 1978-79 tax year are not available.

Share of Total Income Tax Liability

Top(3)

Bottom(3)

1%

10%

10%

1996-97

20.0

48.0

*

2009-10

26.5

54.9

0.6

2016-17(1)(2)

26.9

58.5

0.4

*This figure is not available.

(1) Projected estimates based upon the 2014-15 Survey of Personal Incomes using economic assumptions consistent with the OBR’s March 2017 economic and fiscal outlook.

(2) Prior to 2016-17, total income includes the amount of dividends plus dividend tax credit (one ninth of the dividend), the grossed dividend, and income tax is charged on the grossed dividend. The tax due can be satisfied (in part) by the notional tax credit (10% of the grossed dividend). The table reflects the grossed dividend in total income and shows the income tax liability before the tax credit is offset. From 2016-17 the dividend tax credit is abolished, effective dividend tax rates are increased by 7.5% and a £5,000 Personal Dividend Allowance is introduced. This affects the measure of total income and leads to a discontinuity in the basis on which tax liabilities are presented between 2015-16 (and earlier) and 2016-17, so the share of incomes and tax liabilities are not directly comparable.

(3) Percentile groups ranged on total income before tax.

Written Question
Personal Income
Thursday 2nd November 2017

Asked by: Michael Tomlinson (Conservative - Mid Dorset and North Poole)

Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, at what rates income levels have changed for the (a) bottom-earning and (b) top-earning 10 per cent in each year since 2010.

Answered by Steve Barclay

The lowest 10% of earners have seen the strongest earnings growth since 2010, as highlighted in the table below, which shows gross weekly earnings of all UK employees. Their earnings have grown more than twice as fast as the earnings of the top 10% of earners.

Gross weekly earnings (£)

2010

2017

% change

10th percentile

118.9

144.3

21%

90th percentile

884.7

973.1

10%

Source: HMT calculations using Office for National Statistics data (Annual Survey of Hours and Earnings)

Note: Includes all employees on adult rates, whose pay for the survey period was unaffected by absence.

Speech in Commons Chamber - Tue 12 Sep 2017
Finance Bill

"My right hon. Friend has mentioned Labour, and the 13 years of disastrous Labour rule. Is it not ironic that when he commenced his remarks, there was only one Back-Bench spokesperson for the Labour party in the Chamber who was even prepared to contribute to the debate?..."
Michael Tomlinson - View Speech

View all Michael Tomlinson (Con - Mid Dorset and North Poole) contributions to the debate on: Finance Bill
Speech in Commons Chamber - Tue 12 Sep 2017
Finance Bill

"The Leader of the Opposition’s precise words were:

“I will deal with it.”

Those were his words. The hon. Member for Ilford North (Wes Streeting) wandered into the Chamber, made an intervention and has now left. He should have stayed to hear this. His leader said that he would deal …..."
Michael Tomlinson - View Speech

View all Michael Tomlinson (Con - Mid Dorset and North Poole) contributions to the debate on: Finance Bill
Speech in Commons Chamber - Tue 12 Sep 2017
Finance Bill

"Will the hon. Gentleman give way?..."
Michael Tomlinson - View Speech

View all Michael Tomlinson (Con - Mid Dorset and North Poole) contributions to the debate on: Finance Bill
Speech in Commons Chamber - Wed 05 Jul 2017
Public Sector Pay Cap

"The shadow Chancellor mentioned inequality. In fact, income inequality has fallen since 2010, and now the top 1% will pay 27% of all income tax, a higher proportion than was ever paid under Labour. Does that not show that the Labour party tries to talk tough when it comes to …..."
Michael Tomlinson - View Speech

View all Michael Tomlinson (Con - Mid Dorset and North Poole) contributions to the debate on: Public Sector Pay Cap
Speech in Commons Chamber - Tue 18 Apr 2017
Finance (No. 2) Bill

"My hon. Friend is making a cogent argument, but does he not welcome the targeted nature of the fund? The levy will go to the Department for Education to help all our children in all our constituencies to have healthier lifestyles. Does he welcome that, even if he has concerns …..."
Michael Tomlinson - View Speech

View all Michael Tomlinson (Con - Mid Dorset and North Poole) contributions to the debate on: Finance (No. 2) Bill
Speech in General Committees - Tue 20 Dec 2016
Corporate Tax Base

"It is a great pleasure to serve under your chairmanship, Mr Hanson. I am far from being an old hand; this is my first time addressing such a Committee as a member of the European Scrutiny Committee. It might help the Committee if I took a few minutes to explain …..."
Michael Tomlinson - View Speech

View all Michael Tomlinson (Con - Mid Dorset and North Poole) contributions to the debate on: Corporate Tax Base
Speech in Commons Chamber - Tue 11 Oct 2016
Small Charitable Donations and Childcare Payments Bill

"My hon. Friend is making an amusing but serious point. If I am fortunate enough to catch your eye, Mr Deputy Speaker, I, too, will mention some charities in my constituency. When it comes to small charities, does my hon. Friend agree that many of them are struggling at the …..."
Michael Tomlinson - View Speech

View all Michael Tomlinson (Con - Mid Dorset and North Poole) contributions to the debate on: Small Charitable Donations and Childcare Payments Bill
Speech in Commons Chamber - Tue 11 Oct 2016
Small Charitable Donations and Childcare Payments Bill

"Before my hon. Friend moves on from the question of cash amounts, does he agree that £20 is a sensible figure? Opting for a larger amount could involve a risk of fraud or misuse, but £20 is still a substantial enough amount to make a significant difference...."
Michael Tomlinson - View Speech

View all Michael Tomlinson (Con - Mid Dorset and North Poole) contributions to the debate on: Small Charitable Donations and Childcare Payments Bill