Request
For the period 2005 to 2014 the number of income taxpayers in each band and the amount which has been paid for the following bands:
>0-5%
>5-10%
>10-15%
>15-20%
>20%
Response
Average rate of Income Tax Band % | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005 |
| >0-5 | 6,261 | 6,228 | 6,105 | 6,215 | 6,603 | 6,664 | 6,510 | 6,665 | 5,984 |
| >5-10 | 9,953 | 10,189 | 10,466 | 10,387 | 10,859 | 11,481 | 11,044 | 10,808 | 9,604 |
| >10-15 | 13,218 | 13,393 | 13,979 | 14,061 | 14,224 | 15,039 | 16,396 | 16,481 | 14,733 |
| >15 | 14,993 | 14,940 | 15,610 | 14,937 | 13,693 | 13,612 | 12,403 | 10,037 | 7,845 |
| Grand Total | 44,425 | 44,750 | 46,160 | 45,600 | 45,379 | 46,796 | 46,353 | 43,991 | 38,166 |
Average rate of Income Tax Band % | 2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005 |
| >0-5 | 5 | 5 | 5 | 5 | 6 | 5 | 5 | 5 | 5 |
| >5-10 | 24 | 25 | 25 | 26 | 28 | 27 | 25 | 24 | 23 |
| >10-15 | 79 | 80 | 81 | 78 | 81 | 82 | 93 | 89 | 82 |
| >15 | 247 | 243 | 238 | 223 | 193 | 176 | 145 | 109 | 90 |
| Grand Total | 355 | 353 | 349 | 332 | 308 | 290 | 268 | 227 | 200 |
Note: No data is shown for a band greater than 20% as no taxpayer will pay a rate of tax higher than 20%.
Explanatory Notes
The above data is the position as at March 2015.
The full income tax data for year of assessment 2014 is not yet available.
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.
Individual Taxpayers whose liability was less than £50 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).
The data in the above tables excludes those Individual Non- Taxpayers and Individual Taxpayers who are registered with the Taxes Office but who are either:
I. 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
II. Non-resident for income tax purposes
The average rate of income tax is calculated as total tax liability expressed as a percentage of total income assessable for tax.
Tax payable is the amount a taxpayer is due to pay to the Treasury, which is either collected via ITIS or made by direct payment.
No data is shown for a band greater than 20% as no taxpayer will pay an annual rate of tax higher than 20%. An individual may however have an ITIS effective rate greater than 20% - this would be either a voluntary rate increase made by the taxpayer or an increase issued by the Taxes Office on account of arrears of tax.
