Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many higher rate taxpayers there were in each constituency in each of the last three years.

Estimates of the number of individuals paying the higher rate of Income Tax, including additional rate taxpayers, by parliamentary constituency for the tax years 2017-18 to 2019-20, which are the latest available, are provided in the attached table.

It is worth noting that a taxpayer’s country and region are determined by residential postcode. Projections of taxpayer numbers by country and region beyond the 2019-20 outturn are based on economic outturn data and forecast assumptions applying to the UK as a whole. As such, the latest available dataset to provide the requested information is based on the 2019-20 tax year.