Request
For each year since 2008:
A.
The total tax collected in the marginal relief band.
B.
The total income on which tax is assessed in the marginal relief band.
C.
The average tax paid in percentage terms.
D.
The median tax rate paid in percentage terms.
Response
Year of Assessment | MARGINAL TAX RATE | | | | |
| Tax Payers | TAX PAYABLE | INCOME(Including Taxed at Source) | Average tax rate1 | Median Tax rate2 |
| 2008 | 36,788 | £122,698,768 | £1,142,172,089 | 9.7 | 10.1 |
| 2009 | 37,378 | £145,088,161 | £1,269,856,967 | 10.7 | 10.6 |
| 2010 | 38,476 | £165,313,349 | £1,367,935,574 | 10.6 | 11.1 |
| 2011 | 39,713 | £183,955,020 | £1,467,105,231 | 10.8 | 11.4 |
| 2012 | 38,464 | £186,023,615 | £1,491,667,046 | 10.7 | 11.3 |
1 Average / 2 Median tax rate calculated from tax rate of each tax payer (income/net tax paid).
Explanatory Notes
The above data is the position as at March 2015.
The value of receipts for the year of assessment 2013, received in 2014, will be included in the figure published in the 2014 States Financial Report and Accounts in June 2015. Provisional data is currently subject to audit.
A Registered Entity (Individuals) is an individual registered with the Taxes Office, irrespective of whether they have a tax liability for the tax year or not.
The data in the above tables excludes those Registered Entities (Individuals) who are registered with the Taxes Office but who are either:
1. not required to complete an income tax return because the Taxes Office is satisfied that their total annual income is consistently below the tax exemption thresholds (e.g. their sole source of income is an old age pension or their sole source of income arises from employment which is consistently below the tax exemption threshold) or
2. Non-residents for income tax purposes
A Registered Entity (Individuals) includes an Individual Taxpayer and an Individual Non- Taxpayer.
An Individual Taxpayer is defined as an individual who has completed an income tax return and calculated to have a positive income tax liability greater than £50 for the tax year, based on the income, allowances and deductions, for the year.
Based on latest Taxes Office figures, there are less than 300 Individual Taxpayers whose liability was less than £50 with a combined total value of less than £8,500. These are counted as Individual Non-Taxpayers. This is consistent with the Taxes Office historical position on gathering tax data.
An Individual Non-Taxpayer is defined as an individual who has completed an income tax return and does not have a positive income tax liability for the tax year, based on the income, allowances, reliefs and deductions for the year.
Both Individual Taxpayers and Individual Non-Taxpayers include:
- single individuals
- married couples / civil partnerships that have not opted for separate assessments (counted as one Individual Taxpayer or one Individual Non-Taxpayer)
- married couples / civil partners that have opted for separate assessments (counted as two Individual Taxpayers or two Individual Non-Taxpayers).
Tax payable is the amount the taxpayer is due to pay to the Treasury which is either collected via ITIS (Income Tax Instalment System) or made by direct payment.
