asked the Minister for Finance if he will give details of the total number of taxpayers paying tax under the PAYE system for each year from 1980 to 1985 and the estimated number for 1986; the total moneys received by the Exchequer under PAYE for the same years and the average amount of tax paid by each taxpayer in each of the years.
Written Answers. - Collection of Income Tax.
271.
Following is the information requested in so far as it is available:
Numbers of taxpayers within, and amount of income tax collected through, the PAYE mechanism.
|
(a) |
(b) |
(c) |
|
|
Calendar Year |
Estimated numbers of effectively liable taxpaying units |
Net receipt of tax. |
Average amount of tax paid by each taxpayer. |
|
000's |
£m. |
£ |
|
|
1980 |
777(1980-81) |
878.1 |
1,130 |
|
1981 |
778(1981-82) |
1,093.4 |
1,405 |
|
1982 |
759(1982-83) |
1,269.4 |
1,672 |
|
1983 |
745(1983-84) |
1,423.4 |
1,911 |
|
1984 |
741¹ (1984-85) |
1,682.2 |
2,270¹ |
|
1985 |
735¹ (1985-86) |
1,830.1 |
2,490¹ |
|
1986 |
742¹ (1986-87) |
1,978.0² |
2,666¹ |
¹ Provisional — subject to revision.
² Budget estimate.
Notes on Table:
(a) The figures shown in this column are available only by reference to income tax years. A married couple who has elected or has been deemed to have elected to have the income of both spouses assessed on the husband is counted as one taxpaying unit.
(b) Income tax collected through the PAYE mechanism covers more than income tax on ordinary wages and salaries. It includes tax paid by directors of close companies who are akin to the self-employed as well as tax on "other income" of employees such as rent and other investment income.
(c) The average tax payment for each year is obtained by dividing the net receipt of PAYE tax in each calendar year by the number of taxpaying units effectively liable to tax in the income tax year in which the calendar year ends e.g. the 1980 net receipt is divided by the number liable to tax in 1980-81.