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Income Tax: Tax Rates and Bands

Question for Treasury

UIN HL2134, tabled on 5 September 2022

To ask Her Majesty's Government what is their estimate of the number of adults (1) in paid work, and (2) not in paid work, who have incomes below the income tax threshold.

Answered on

20 September 2022

Estimates of the number of adults in paid work and not in paid work who have incomes below the Income Tax Personal Allowance during the 2019-20 tax year, the latest year for which these figures are available, are set out below.

Estimated number of adults in 2019-20 (millions)

Paid work


Not in paid work




Source: Survey of Personal Incomes, tax year 2019 to 2020

The Income Tax Personal Allowance for the 2019-20 tax year is £12,500. The adult population (individuals aged 18 and over) in paid work is based on individuals with employment and/or self-employment income. Other income amounts such as occupational or State pension is not included as paid work but individuals with incomes such as pensions could be in either category. The data underlying the Survey of Personal Incomes is based on a large sample of over 820,000 individuals with incomes reported to HMRC. As is the case with the published Personal Incomes Statistics, these figures are statistical estimates and will be subject to sampling variation.

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