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This table contains estimates of the total amount of Income Tax and National Insurance Contribution (NICs) liabilities of individuals who are under the age of 18 at the end of the tax year.<\/p>

<\/p>

Total Income Tax and NICs liability of individuals under age 18 (£ million)<\/p><\/td><\/tr>

<\/p><\/td>

Income Tax<\/p><\/td>

NICs<\/p><\/td><\/tr>

2014-15<\/p><\/td>

41<\/p><\/td>

12<\/p><\/td><\/tr>

2015-16<\/p><\/td>

47<\/p><\/td>

13<\/p><\/td><\/tr>

2016-17<\/p><\/td>

38<\/p><\/td>

10<\/p><\/td><\/tr><\/tbody><\/table>

<\/p>

<\/p>

  1. All figures presented are rounded to the nearest whole number.<\/p><\/li>

  2. These estimates are based on the latest outturn data from the Survey of Personal Incomes (SPI) for 2014-15, 2015-16 and 2016-17.<\/p><\/li>

  3. Figures for Income Tax are gross of dividend tax credit consistent with HMRC\u2019s Income Tax liabilities Statistics publication.<\/p>

    <\/p>

    Outturn data for the most recent two tax years (2017-18 and 2018\u201119) is not yet available. The latest available outturn data in this format is from the Survey of Personal Incomes for 2016\u201117. The estimates are for total liabilities rather than amounts actually paid.<\/p>

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