Question to the HM Treasury:

To ask His Majesty's Government what percentage of people aged (1) 16, (2) 17, and (3) 18, pay income tax according to the latest available information.

Estimates for the number of taxpayers in thousands aged 16, 17 and 18 years old for the tax year 2022 to 2023 are set out in the table below. The percentage within these age groups paying Income Tax is not available as HMRC does not hold information on the entire population.

Source: Survey of Personal Incomes, tax year 2022-23

Notes on the table

1. You can find the ONS population estimates which provide an age breakdown for the UK population at the following link

https://www.ons.gov.uk/peoplepopulationandcommunity/populationandmigration/populationestimates/datasets/populationestimatesforukenglandandwalesscotlandandnorthernireland

The tax year 2022 to 2023 is the latest year for which these figures are available.

2. Estimates are presented in thousands.

3. The estimates for 16- and 17-year-olds have been combined to avoid suppression due to small sample sizes.

4. The data underlying the Survey of Personal Incomes is based on a large sample of over 900,000 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.

5. This table only covers individuals with some liability to tax.

6. For more information about the Survey of Personal Incomes please refer to the supporting documentation. https://www.gov.uk/government/statistics/personal-incomes-statistics-for-the-tax-year-2022-to-2023/personal-income-statistics-2022-to-2023-supporting-documentation