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<p>The estimates for the proportion of income tax raised from the top-earning one,
top-earning 10 and bottom-earning 10 per cent are provided for 1996-97, 2009-10 and
2016-17 tax years in the table below. The percentile groups ranged on total income
before tax. Estimates for the proportion of income tax raised in the 1978-79 tax year
are not available.</p><p> </p><p> </p><p> </p><p> </p><table><tbody><tr><td colspan="4"><p>Share
of Total Income Tax Liability</p></td></tr><tr><td><p> </p></td><td colspan="2"><p>Top<sup>(3)</sup></p></td><td><p>Bottom<sup>(3)</sup></p></td></tr><tr><td><p>
</p></td><td><p>1%</p></td><td><p>10%</p></td><td><p>10%</p></td></tr><tr><td><p>1996-97</p></td><td><p>20.0</p></td><td><p>48.0</p></td><td><p>*</p></td></tr><tr><td><p>2009-10</p></td><td><p>26.5</p></td><td><p>54.9</p></td><td><p>0.6</p></td></tr><tr><td><p>2016-17<sup>(1)(2)</sup></p></td><td><p>26.9</p></td><td><p>58.5</p></td><td><p>0.4</p></td></tr></tbody></table><p>
</p><p> </p><p>*This figure is not available.</p><p> </p><p>(1) Projected estimates
based upon the 2014-15 Survey of Personal Incomes using economic assumptions consistent
with the OBR’s March 2017 economic and fiscal outlook.</p><p>(2) Prior to 2016-17,
total income includes the amount of dividends plus dividend tax credit (one ninth
of the dividend), the grossed dividend, and income tax is charged on the grossed dividend.
The tax due can be satisfied (in part) by the notional tax credit (10% of the grossed
dividend). The table reflects the grossed dividend in total income and shows the income
tax liability before the tax credit is offset. From 2016-17 the dividend tax credit
is abolished, effective dividend tax rates are increased by 7.5% and a £5,000 Personal
Dividend Allowance is introduced. This affects the measure of total income and leads
to a discontinuity in the basis on which tax liabilities are presented between 2015-16
(and earlier) and 2016-17, so the share of incomes and tax liabilities are not directly
comparable.</p><p>(3) Percentile groups ranged on total income before tax.</p>
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