Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, how many people paying higher rate tax had taxable income below £50,000 in the last year for which figures are available.

The numbers of taxpayers paying tax at the higher rate by income range are published in the HMRC National Statistics table 2.5. This is available on the internet at the following address;

https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/306857/Table_2.5.pdf

These estimates are based on the Survey of Personal Incomes (SPI) outturn data up to 2011-12, and then projected to 2014-15 in line with the Office for Budget Responsibility's March 2014 economic and fiscal outlook.