Written question asked by Christine Jardine (Liberal Democrat) on Monday, 4 July 2022, in the House of Commons. It was due for an answer on Thursday, 7 July 2022 (named day). It was answered by Lucy Frazer (Conservative) on Thursday, 7 July 2022 on behalf of the Treasury.

Income Tax

Question: To ask the Chancellor of the Exchequer, if he will publish a constituency-level breakdown of HMRC’s Income Tax liabilities statistics: tax year 2019 to 2020 to tax year 2022 to 2023, containing the number of taxpayers in each income tax bracket since 2019.

Answer

HMRC’s Personal income by tax year statistics contains constituency-level breakdown of taxpayer numbers for 2019-20, the latest available outturn can be found in Table 3.15 here: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1066946/Table_3.15_1920.ods.

Further breakdowns of this information are not readily available and cannot be provided within the time available.

HMRC’s Income Tax liabilities statistics publish a high-level regional breakdown containing the number of taxpayers in each Income Tax bracket and numbers over 65, these can be found here: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1086257/Table_2.2.ods.

For projection years, HM Treasury does not publish this information at constituency level.

Secondary information