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Estimates of the number of higher rate tax payers, in each parliamentary constituency for tax years 2011-12 to 2015-16, are attached. These estimates include additional rate tax payers who also pay higher rate tax.<\/p>
<\/p>
These estimates are based on the annual Survey of Personal Incomes (SPI) for each tax year. Estimates for parliamentary constituencies, should be treated with caution as they are based on much smaller samples than national or regional estimates.<\/p>
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For more information about the SPI, please refer to:<\/p>