Summary Statistics
Published 30 June 2021
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This publication is available at https://www.gov.uk/government/statistics/income-tax-liabilities-statistics-tax-year-2018-to-2019-to-tax-year-2021-to-2022/summary-statistics
Income Tax payer numbers by type
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there were 31.6 million Income Tax payers in tax year 2018 to 2019, which is projected to increase to 32.2 million in 2021 to 2022
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there are a projected 27.0 million basic rate Income Tax payers in tax year 2021 to 2022, which is a 2.6% increase from 2018 to 2019. Basic rate Income Tax payers make up a projected 83.2% of the overall Income Tax paying population in 2021 to 2022
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there are a projected 4.13 million higher rate Income Tax payers in tax year 2021 to 2022, which is a 2.4% decrease compared to 2018 to 2019. Higher rate Income Tax payers make up a projected 13.1% of the overall Income Tax paying population in 2021 to 2022
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there are a projected 440,000 additional rate Income Tax payers in tax year 2021 to 2022, which is a 10.3% increase from 2018 to 2019. Additional rate Income Tax payers make up a projected 13.1% of the overall Income Tax paying population in 2021 to 2022
Estimates for 2021 to 2022 are projections based on the 2018 to 2019 Survey of Personal Incomes and the Office for Budget Responsibility’s March 2020 Economic and Fiscal Outlook. Basic rate includes savers rate Income Tax payers and both Scottish starter and intermediate rate Income Tax payers.
Summary Figure 1. The estimated number of Income Tax payers by marginal rate between 2018 to 2019 and 2021 to 2022
| Tax year | Total number of Income Tax payers | Basic rate Income Tax payers | Higher rate Income Tax payers | Additional rate Income Tax payers |
|---|---|---|---|---|
| 2018 to 2019 | 31,600,000 | 26,300,000 | 4,230,000 | 399,000 |
| 2019 to 2020 | 31,400,000 | 26,400,000 | 3,860,000 | 425,000 |
| 2020 to 2021 | 31,700,000 | 26,600,000 | 3,970,000 | 420,000 |
| 2021 to 2022 | 32,200,000 | 27,000,000 | 4,130,000 | 440,000 |
Summary Figure 2. The estimated proportion of Income Tax payers by marginal rate in 2021 to 2022
Income Tax payer numbers by UK region
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Northern Ireland had the lowest number of Income Tax payers at 2.5% in 2018 to 2019, followed by the North East at 3.7%
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the South East had the highest number of Income Tax payers at 14.8% in 2018 to 2019, while London had the second highest at 13.5%
Summary Figure 3. Regions with the highest and lowest number of UK Income Tax payers
Distribution of income and Income Tax liabilities
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the top 50% of Income Tax payers received 74.6% of total income in 2018 to 2019, or £834bn out of a total £1,120 billion. This resulted in a 49.2 percentage point income inequality between the top and bottom 50% of Income Tax payers (where 0 percentage points is completely equal)
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however, the top 50% of Income Tax payers were liable for 90.5% of total Income Tax in 2018 to 2019, or £168 billion out of a total £187 billion, indicating the progressive nature of the Income Tax system
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the top 1% of Income Tax payers make up the majority of additional rate Income Tax payers and received 12.5% of total income in 2018 to 2019
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in addition, the top 1% of Income Tax payers were liable for 28.9% of total Income Tax in 2018 to 2019. This is projected to decrease to a 28.0% share of total Income Tax by 2021 to 2022
Summary Figure 4. Percentage share of income and Income Tax liabilities for the top 50% and top 1% of Income Tax payers
| Tax year | Top 50% - share of income | Top 50% - share of tax | Top 1% - share of income | Top 1% - share of tax |
|---|---|---|---|---|
| 2018 to 2019 | 74.6% | 90.5% | 12.5% | 28.9% |
| 2021 to 2022 | 74.6% | 90.6% | 12.1% | 28.0% |
Income Tax payer distributions are based on total income before tax. Projections for the top 1% of Income Tax payers are indicative.
Average Income Tax rates
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basic rate Income Tax payers are projected to have an average tax rate of 9.5% in 2021 to 2022 with no change since 2018 to 2019
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higher rate Income Tax payers are projected to have an average tax rate of 22.0% in 2021 to 2022, a slight increase of 0.1 percentage points compared to 2018 to 2019
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additional rate Income Tax payers are projected to have an average tax rate of 38.1% in 2021 to 2022, a decrease of 0.3 percentage points compared to 2018 to 2019
Summary Table 1. Average rate of Income Tax by marginal rate
| Tax year | Savers rate Income Tax payers | Basic rate Income Tax payers | Higher rate Income Tax payers | Additional rate Income Tax payers |
|---|---|---|---|---|
| 2018 to 2019 | 3.9% | 9.5% | 21.9% | 38.4% |
| 2021 to 2022 | 3.9% | 9.5% | 22.0% | 38.1% |