William Bain (Glasgow North East, Labour)
To ask the Chancellor of the Exchequer what estimate he has made of the number of taxpayers in (a) Scotland, (b) each parliamentary constituency in Scotland and (c) each local authority area in Scotland earning (i) £150,000 to £200,000, (ii) £200,000 to £250,000, (iii) £250,000 to £300,000, (iv) £300,000 to £350,000, (v) £350,000 to £400,000, (vi) £400,000 to £450,000, (vii) £450,000 to £500,000, (viii) £5000,000 to £1,000,000 and (ix) over £1,000,000 in (A) 2012-13 and (B) each of the next three financial years; and what the average effect on income tax liabilities will be of the changes on income tax thresholds and rates made by his Budget Statement.
David Gauke (Exchequer Secretary, HM Treasury; South West Hertfordshire, Conservative)
Reliable projections of taxpayer numbers at specific high income levels are not available for Government Office Regions or lower geographies.
Budget 2012 announced a number of measures principally affecting individuals with income over £150,000. Taken together, it is estimated that the reduction in the additional rate of income tax to 45%, the 25% cap on income tax reliefs above £50,000 and the increase in stamp duty rates for high value properties will result in an expected average contribution to the Exchequer from those with incomes above £150,000 of an additional £1,300 per year.