Question to the HM Treasury:

To ask Her Majesty's Government how many people have declared income from letting property by parliamentary constituency for the most recent period for which figures are available.

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:

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.

Please also note that:

• - 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;
• - 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
• - 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.