income tax revenue

Original Request

How much money did the government collect at the 20% tax rate for each of the following tax years: 2015/16, 2016/17 and 2017/18? And how much was collected at the 10% rate for each of the same tax years?

Data Tables (10)

Full Response Text

Freedom of Information Seyrsnys Fysseree

The Treasury Government Office, Douglas Isle of Man, IM1 3PU

Telephone: (01624) 685605 Email: FOI.Treasury@gov.im

Government Website: www.gov.im

Our ref: 384142 11 April 2018

Dear ###

We write further to your request which was received on 26 March 2018 and which states:

"How much money did the government collect at the 20% tax rate for each of the following tax years: 2015/16, 2016/17 and 2017/18? And how much was collected at the 10% rate for each of the same tax years?"

Response to your request Whilst our aim is to provide information whenever possible, as stated above, Section 11(2)(b)of the Act makes provision for public authorities to refuse to give an applicant the information they requested on the grounds that a practical refusal reason applies. In this instance, under Section 11(3)(b) of the Act we are refusing your application on the grounds that practical refusal reasons apply, namely that in complying with the request for information would require Treasury to do one or more of the matters mentioned in section 8(3) of the Act (things a public authority is not required to do by the Act) as follows; a) create or derive information from information that it holds; b) undertake research into, or analysis of, information, that it holds; or c) undertake substantial compilation or collation of information that it holds In this instance we are unable to answer your request as we believe that a),b) and c) above all apply. However, if this may be of assistance to you I would draw to your attention that written parliamentary responses were published on 20 January 2015, 8 March 2016 and 19 July 2016 setting out profiles for the 2012/13 to 2014/15 tax years inclusive

(broken down by total income, number of taxpayers, effective tax rate, tax raised, percentage of total individual tax raised) for individual and jointly assessed taxpayers and further broken down into four income quartiles: (a) below personal allowance threshold; (b) above personal allowance threshold and within 10% band only; (c) above personal allowance threshold and within both 10% and 20% bands; and (d) tax cap cases These responses have been consolidated together with data for the 2015/16 and 2016/17 tax years added and set out below. Please note that the personal tax allowance was increased from £9,300 to £9,500 from the 2014/15 tax year and further increased to £10,500 from 2016/17. The threshold for the 10% tax rate band remained unaltered for the 2012/13 to 2015/16 tax years. From the 2016/17 tax year, it was reduced from £10,500 to £8,500. Single/Independently assessed individuals Below personal allowances Tax year Total income Number of taxpayers Tax assessed Effective Tax rate (%) Percentage of total tax assessed 16/17 93,672,582 13,996 0 0.00 0.00 15/16 81,853,298 13,032 0 0.00 0.00 14/15 84,207,160 13,645 0 0.00 0.00 13/14 88,878,667 13,606 0 0.00 0.00 12/13 87,301,182 13,666 0 0.00 0.00 10% band Tax year Total income Number of taxpayers Tax assessed Effective Tax rate (%) Percentage of total tax assessed 16/17 153,850,556 9,999 4,183,990 2.72 2.29 15/16 191,240,257 12,206 6,207,812 3.25 3.57 14/15 191,736,285 12,177 6,196,357 3.23 3.66 13/14 184,616,950 11,778 6,013,875 3.26 3.56 12/13 187,084,229 11,946 6,087,393 3.25 3.65

10% and 20% bands Tax year Total income Number of taxpayers Tax assessed Effective Tax rate (%) Percentage of total tax assessed 16/17 737,486,201 18,466 84,766,757 11.49 46.43 15/16 657,013,645 16,362 75,764,572 11.53 43.56 14/15 634,367,159 15,671 73,524,175 11.59 43.47 13/14 620,661,010 15,533 70,612,106 11.38 41.80 12/13 604,544,585 15,178 69,326,745 11.47 41.55 Totals Tax year Total income Number of taxpayers Tax assessed 16/17 985,009,339 42,461 88,950,747 15/16 930,107,200 41,600 81,972,384 14/15 910,310,604 41,493 79,720,532 13/14 894,156,627 40,917 76,625,981 12/13 878,929,996 40,790 75,414,138 Jointly assessed couples Below personal allowances Tax year Total income Number of taxpayers Tax assessed Effective Tax rate (%) Percentage of total tax assessed 16/17 35,253,683 3,660 0 0.00 0.00 15/16 28,847,953 3,250 0 0.00 0.00 14/15 30,907,751 3,468 0 0.00 0.00 13/14 35,530,038 3,804 0 0.00 0.00 12/13 35,931,555 3,842 0 0.00 0.00

10% band Tax year Total income Number of taxpayers Tax assessed Effective Tax rate (%) Percentage of total tax assessed 16/17 116,305,928 7,392 3,068,947 2.64 1.68 15/16 146,968,464 9,278 4,776,788 3.25 2.75 14/15 154,055,185 9,674 4,959,439 3.21 2.93 13/14 156,872,488 9,696 5,013,102 3.20 2.97 12/13 157,389,171 9,816 5,036,574 3.20 3.02 10% and 20% bands Tax year Total income Number of taxpayers Tax assessed Effective Tax rate (%) Percentage of total tax assessed 16/17 709,961,860 17,498 82,357,193 11.60 45.10 15/16 680,412,090 16,470 79,355,107 11.66 45.62 14/15 676,266,235 16,644 77,148,330 11.41 45.61 13/14 671,609,942 16,748 76,737,350 11.43 45.42 12/13 670,582,022 16,802 76,802,870 11.45 46.03 Totals Tax year Total income Number of taxpayers Tax assessed 16/17 861,521,471 28,550 85,426,140 15/16 856,228,507 28,998 84,131,895 14/15 861,229,171 29,786 82,107,769 13/14 864,012,468 30,248 81,750,452 12/13 863,902,748 30,460 81,839,444 Tax Caps Tax year Total income Number of taxpayers Tax assessed Effective Tax rate (%) Percentage of total tax assessed 16/17 174,313,432 68 8,215,000 4.71 4.50 15/16 204,217,190 65 7,825,000 3.83 4.50 14/15 245,957,554 61 7,320,000 2.98 4.33 13/14 521,525,5391 88 10,560,000 2.02 6.25 12/13 253,959,770 80 9,600,000 3.78 5.75

I would also take this opportunity of reiterating the additional points that have accompanied previous publications of this data as follows; • The level of personal allowances and therefore the point at which tax becomes payable can vary dependant on the circumstances of an individual as they may be entitled to additional allowances such as Age, Blind or Additional Personal allowance for single parents. These allowances have been taken into account in the ‘Below Personal Allowances’ data. • The ‘Total Income’ figure does not take into account any deductions or reliefs such as pension scheme contributions or mortgage interest paid. However, in the case of self-employed individuals and recipients of rental income any expenses directly incurred in acquiring such income have already been deducted in arriving at this figure. • Non-taxable income sources such as various Social Security benefits including Employed Person’s Allowance and Attendance Allowance are not included. • All resident individuals are required to declare their total worldwide income to the Assessor of Income Tax. However, in certain circumstances, a credit is given if tax has already been paid in another jurisdiction. Where such a credit has been given it is excluded from the ‘Tax Assessed’ figure in the table above. • The income data and liabilities of any individuals or jointly assessed couples in excess of the Tax Cap election amount are included in the relevant tables. • The effective rate of tax for Tax Caps cannot reflect the significant contribution that those individuals make to our economy which extends much wider than the amount of income tax that they actually pay. • No data is included in respect of those individuals who are not required to submit an annual tax return on the grounds that the Assessor is satisfied their income is consistently below the personal allowance thresholds. Details for the 2012/13 to 2016/17 tax years are as follows; Tax Year Individuals Jointly assessed couples Total number of people 2016/17 690 73 836 2015/16 652 118 888 2014/15 853 158 1,169 2013/14 1,207 218 1,643 2012/13 1,749 278 2,305

Please quote the reference number 384142 in any future communications.

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Yours sincerely