Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many (a) basic rate and (b) higher rate tax payers there were in December (i) 2021 and (ii) 2025.

This information is not available on a monthly basis and figures for December cannot be provided.

The number of individuals in the Income Tax rate bands, Basic and Higher rate, for tax years 2021 to 2022 and 2025 to 2026 is published in HMRC’s accredited official statistics. Updated forecasts are published in the OBR’s March 2026 Economic and fiscal outlook.

https://assets.publishing.service.gov.uk/media/685a6bb541d77db4f68eb0c4/Collated_Income_Tax_liabilities_statistics_tables_-_2.1_to_2.6.ods

https://obr.uk/download/march-2026-economic-and-fiscal-outlook-detailed-forecast-tables-receipts/?tmstv=1772796009

Projected estimates for the 2025 to 2026 tax year in HMRC's statistics are based upon the 2022 to 2023 Survey of Personal Incomes using economic assumptions consistent with the OBR’s March 2025 Economic and Fiscal Outlook.