Question to the HM Treasury:

To ask His Majesty's Government what assessment they have made of the impact of extending the income tax threshold freeze on the number of people paying income tax, in particular the number of higher rate and additional rate taxpayers.

The Government assesses every measure in the Budget and has published a tax information and impact note (TIIN) outlining our assessment of the policy. This is available here: https://www.gov.uk/government/publications/maintaining-income-tax-and-equivalent-national-insurance-contributions-thresholds-until-5-april-2031/income-tax-maintaining-the-personal-allowance-and-the-basic-rate-limit-for-income-tax-and-equivalent-national-insurance-contributions-thresholds-unt.

The number of people forecast to pay tax by marginal rate can also be found in Table 3.19 in the OBR’s November 2025 Economic and Fiscal Outlook, which is available here: https://obr.uk/efo/economic-and-fiscal-outlook-november-2025/