§ Mr. Jack
The latest estimate is that 25.8 million individuals will pay income tax in 1996–97. Of these, 6.3 million will be lower rate taxpayers, 17.3 million basic rate taxpayers and 2.2 million higher rate taxpayers.
The summer 1995 labour force survey shows that, in the UK, 28.8 million people are available for working, including 26.3 million who are in employment.
It is inappropriate to calculate the number of taxpayers as a percentage of the working population because the taxpayer population includes individuals who are not in employment but pay tax on pensions and investment income.