§ Mr. Nicholas Brown
To ask the Chancellor of the Exchequer what are the latest estimates of how many people with gross incomes of over £100,000 pay(a) a 544W national insurance contributions bill and (b) a total income tax and national insurance contributions bill, of less than (i) 35 per cent., (ii) 30 per cent., (iii) 25 per cent., (iv) 20 per cent., (v) 15 per cent., (vi) 10 per cent. and (vii) 5 per cent. of their gross incomes, in the United Kingdom.
§ Mr. Maude
Available figures relate to the estimated 150,000 taxpayers in 1991–92 with gross incomes of £80,000 and above. Nearly all of these taxpayers pay less than 5 per cent. of their gross income in national insurance contributions. Estimates of combined income tax and national insurance contribution liabilities are that 60,000 have an effective rate above 35 per cent., 80,000 have an effective rate between 30 and 35 per cent. and the remaining 10,000 have an effective rate between 25 and 30 per cent.