Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what estimate he has made of the annual yield to the Treasury of increasing the higher rate of income tax to (a) 45 pence and (b) 50 pence for those earning over £150,000 in (i) the UK and (ii) Scotland; and how many people would be affected in each category.

Since 2013-14 the additional rate of income tax has been 45 per cent.

HM Revenue and Customs (HMRC) publish ‘ready reckoner’ tables showing the direct effects of illustrative tax changes on receipts, including changes to the higher and additional rates of income tax:

https://www.gov.uk/government/statistics/direct-effects-of-illustrative-tax-changes

Estimates of the number of additional rate income tax payers for the UK and by government office region, including Scotland, are published in HMRC’s income tax statistics, tables 2.1 and 2.2:

https://www.gov.uk/government/statistics/number-of-individual-income-taxpayers-by-marginal-rate-gender-and-age

https://www.gov.uk/government/statistics/number-of-individual-income-taxpayers-by-marginal-rate-gender-and-age-by-country