Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will publish the number of higher rate tax payers in each constituency in each of the last five 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 2016-17 to 2018-19, which are the latest available, are provided in the attached Excel table.

Please note that an Income Tax payer’s country and region are determined by residential postcode. Projections of Income Tax payer numbers by country and region beyond the year 2018-19 outturn are based on economic outturn data and forecast assumptions applying to the UK as a whole. As such, the latest data set available to provide the requested information is based on the 2018-19 tax year.

Furthermore, we have provided the requested figures for the last three tax years only to maintain cost limits. Please refer to the footnotes in the attached document for other points to note.