Income Tax: Children

(asked on 17th July 2025) - View Source

Question to the HM Treasury:

To ask His Majesty's Government what were the total income tax receipts for taxpayers aged 16–17 years old in each of the past three financial years.


Answered by
Lord Livermore Portrait
Lord Livermore
Financial Secretary (HM Treasury)
This question was answered on 24th July 2025

Estimates for the total income tax liabilities for taxpayers aged 16-17 years old for the three latest available financial years 2020-21, 2021-22 and 2022-23 are set out below. Information after the financial year 2022-23 is not currently available.

Year

Tax liabilities of 16-17 year olds (Millions) (£)

2020-21

9

2021-22

12

2022-23

13

Source: Survey of Personal Incomes, tax years 2020-21, 2021-22 and 2022-23

Notes on the table

  1. The tax year 2022 to 2023 is the latest year for which these figures are available.
  2. Figures are presented in millions.
  3. The data underlying the Survey of Personal Incomes is based on a large sample of over 900,000 individuals with incomes reported to HMRC. As is the case with the published Personal Incomes Statistics, these figures are statistical estimates and will be subject to sampling variation.
  4. This table only covers individuals with some liability to tax.
  5. For more information about the Survey of Personal Incomes please refer to the supporting documentation. https://www.gov.uk/government/statistics/personal-incomes-statistics-for-the-tax-year-2022-to-2023/personal-income-statistics-2022-to-2023-supporting-documentation
  6. Note that tax year 2020-21 and, to a lesser extent, 2021-22 may be affected by the COVID-19 pandemic. Lockdown restrictions may have prevented new taxpayers from joining the labour market.
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