Average income tax paid in highest percentage brackets 2009 to 2013 (FOI)

​​Request

Of the total income tax revenues for each of the following years, please state the average amount of income tax paid by:

A.

Those who represent in terms of income tax paid the top 10% (ten percent) of income tax payers in the Island; and

B.

Those who represent in terms of quantum of income tax paid the top 1% (one percent) of income tax payers in the Island.

2009, 2010, 2011, 2012 and 2013

Response

Explanatory notes

Some explanatory notes can be found below: 

• data is based on the Taxes Office data base as at the 19 October 2015

• the data is for personal taxpayers (including non residents)

• a personal taxpayer is defined as an individual / married couple / civil partnership which has completed an income tax return and has a positive income tax liability greater than
  £50 for the tax year, based on their income, allowances and deductions for that year

Personal taxpayers whose liability is less than £50 are not included as personal taxpayers. 

This is consistent with the Taxes Office’s historical position on compiling tax data.

In this context:

• single individuals are counted as one personal taxpayer

• married couples / civil partnerships that have not opted for separate assessments are counted as one personal taxpayer

• married couples / civil partnerships that have opted for separate assessments are counted as two personal taxpayers

• tax payable is the amount the taxpayer is due to pay to the Treasury, which is either collected via ITIS or made by direct payment.

• reliefs and taxation levels for any given year should be taken into account when comparing year to year

• an arithmetic mean, or average, (as used in the table) can be affected by extreme values. Depending on income streams the amount of tax payable can vary from year to year and include one off very high tax payments (extreme value). The data used has not been adjusted to take account of any extreme values