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For this answer pensioners have been defined as those over State Pension Age (SPA). The definition used is consistent with average SPAs from HMRC\u2019s published Income Tax Liabilities Statistics. The average female SPA for the purposes of this are 63.75 years in 2016-17 and 64.5 years in 2017-18 (the male SPA is 65 in both). The average male and female SPA in 2018-19 is 65.25.<\/p>
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i)<\/p>
Estimates of the number of pensioners who had tax liabilities at the 40% and 45% rates of income tax:<\/p>
<\/p>
Numbers: thousands<\/p>
<\/p><\/td> | 2016-17<\/p><\/td> | 2017-18<\/p><\/td> | 2018-19<\/p><\/td><\/tr> | ||||||||||||||||||||||||||||||||||||
40%<\/p><\/td> | 537<\/p><\/td> | 514<\/p><\/td> | 508<\/p><\/td><\/tr> | ||||||||||||||||||||||||||||||||||||
45%<\/p><\/td> | 34<\/p><\/td> | 35<\/p><\/td> | 37<\/p><\/td><\/tr><\/tbody><\/table> <\/p> i)<\/p> Estimates of the number of pensioners who had an annual income above £50,000 as:<\/p> Numbers: thousands<\/p>
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