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<p>The number of individuals that have declared property income and that pay each
of the marginal rates of income tax specified, rounded to the nearest thousand, are
as follows:</p><p> </p><table><tbody><tr><td><p>Tax rate</p></td><td><p>Number of
individuals</p></td></tr><tr><td><p>Additional higher rate</p></td><td><p>91,000</p></td></tr><tr><td><p>Higher
rate</p></td><td><p>543,000</p></td></tr><tr><td><p>Basic rate</p></td><td><p>1,439,000</p></td></tr></tbody></table><p>
</p><p>The numbers of individuals in each parliamentary constituency that declared
income from property lettings via their self-assessment tax returns in 2020-21, rounded
to the nearest 10 are provided in the attached table.</p><p> </p><p> </p><p> </p><p>Please
also note that:</p><ul><li>- Taxpayers in Scotland will not pay the tax rates referred
to in the question as they are subject to a separate income tax regime, and are therefore
excluded from the figures on individuals per marginal income tax rate, above;</li><li>-
Not all individuals with property income are required to declare it. For example,
those with income below the £1,000 property allowance are not required to tell HMRC;
and</li><li>- Some individuals with property income between £1,000 to £2,500 will
declare this via PAYE rather than self-assessment. These individuals are not included
here.</li></ul>
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