Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many people were (a) basic and (b) higher-rate taxpayers in each of the last eight financial years.

The Income Tax Liabilities Statistics provide a breakdown of the number of Income Taxpayers by marginal rate of Income Tax between 1990 to 1991 and 2023 to 2024. This information can be found in Table 2.1: https://www.gov.uk/government/statistics/number-of-individual-income-taxpayers-by-marginal-rate-gender-and-age

Data for the tax years 1990 to 1991 up to and including 2020 to 2021 are outturn based on the Survey of Personal Incomes. Estimates for 2021 to 2022, 2022 to 2023 and 2023 to 2024 are based on the 2019 to 2020 Survey of Personal Incomes, projected using economic assumptions consistent with the Office for Budget Responsibility’s March 2023 Economic and Fiscal Outlook.