The estimated number of taxpayers in each Government office region paying tax only at the starting rate of income tax for 2007-08 is shown in Table 2.2 'Number of individual income taxpayers by country and region', which is available from HM Revenue and Customs website at:
Reliable information on the number of taxpayers who pay income tax at the 10p starting rate for geographic areas below country and region are not available but information on the total number of taxpayers in each parliamentary constituency is shown in Table T3.15. These tables can be found at the HM Revenue and Customs website at:
These estimates are based on the latest available Survey of Personal Incomes (2005-06).
The removal of the 10p rate from 2008-09 is part of a package of reforms announced in Budget 2007 and should not be looked at in isolation. Individuals previously paying tax only at the starting rate of income tax could be better off through other measures, for example, higher age related personal allowances or increased tax credits. Individuals paying tax at the starting rate on their savings will not be affected as this rate will be replaced by a new starting rate for savings income.
The Chancellor announced on