§ Mr. Forman
To ask the Chancellor of the Exchequer what was taxable income after all allowances and reliefs as a percentage of total taxpayers' income in(a) 1979, (b) 1983, (c) 1987, (d) 1992 and (e) the latest year for which figures are available. 
§ Mr. Jack
Estimates based on the survey of personal incomes are given in the table. A comparable figure is not available for 1996–97. For years prior to 1994–95, the married couple's allowance and mortgage interest relief affected the calculation of taxable income. From 1994–95, these have been available at a specified rate, so they no longer affect the calculation of taxable income. Taxable income—after allowances and reliefs given at marginal rates—on the new basis as a percentage of total taxpayers' income is estimated to be 73 per cent. in 1996–97.
Year Taxable income after all allowances and reliefs as a percentage of total taxpayers' income (per cent.) 1978–79 61 1982–83 62 1986–87 59 1991–92 62 1996–97 —
§ Mr. Malcolm Bruce
To ask the Chancellor of the Exchequer what is his estimate of the additional annual revenue which would be raised from Welsh taxpayers if the basic rate of income tax were increased from 24 to 25 per cent. 
§ Mr. Jack
[holding answer 26 March 1996]: It is not possible to provide a reliable breakdown below United Kingdom level for 1996–97. The latest available information is for 1993–94. The full-year yield from an increase in the basic rate of tax under the 1993–94 tax regime and at 1993–94 income levels is £1,600 million for the United Kingdom and £60 million for Wales.