Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what estimate he has made of the number of people who pay higher-rate income tax in the last five years.
Estimates of the number of taxpayers by marginal tax rate are published in National Statistics table 3.4, which is part of HMRC’s Personal Incomes Statistics collection. The latest available tax year is 2014-15.
Tables for tax years 2010-11 to 2014‑15 can be found at the link below:
For convenience, the numbers of individuals for each of the five years have been collated in the table below:
Tax Year | Total number of taxpayers (thousands) | |
Higher rate | Additional rate | |
2010-11 | 3,020 | 236 |
2011-12 | 3,570 | 262 |
2012-13 | 3,720 | 273 |
2013-14 | 4,200 | 311 |
2014-15 | 4,300 | 328 |
Notes on the table
Counts of individuals are rounded to the nearest thousand and to three significant figures.
Counts of individuals liable at the Higher marginal rate excludes those liable at the Additional rate, which are therefore shown separately.
Marginal tax rate is the rate paid on the last unit of income.
These estimates are based on the annual Survey of Personal Incomes (SPI). For more information about the SPI, please refer to:
https://www.gov.uk/government/collections/personal-incomes-statistics