To ask the Chancellor of the Exchequer what estimate he has made of the number of people who will become higher rate taxpayers between 2010-11 and 2014-15 as a result of changes to income tax rate thresholds.

The estimate of the number of taxpayers liable at the higher rate of tax is published in the HMRC National Statistics publications at table 2.1 which is available from the following address:

http://www.hmrc.gov.uk/statistics/tax-statistics/table2-1.pdf

These estimates are based on the Survey of Personal Incomes (SPI) outturn data up to 2011-12, and then projected to 2013-14 in line with the Office for Budget Responsibility's December 2013 economic and fiscal outlook.

The estimate for the year 2014-15 is not currently available but is due to be published in April 2014.