Income Tax bands breakdown
| Authority | Treasury |
|---|---|
| Date received | 2025-10-28 |
| Outcome | All information sent |
| Outcome date | 2025-11-06 |
| Case ID | 5034981 |
Summary
The Treasury responded to a request for Isle of Man income tax statistics for tax years 2020/21 to 2023/24, disclosing full data on taxpayer counts and tax amounts across various liability bands and tax cap elections.
Key Facts
- The request covered tax years 2020/21 through 2023/24 inclusive.
- Data was provided for individuals with no tax liability, those paying only 10% tax, those paying 10% and 20% tax, and those with tax cap elections.
- Separate data was provided for taxpayers suspended from submitting returns due to income falling below personal allowance thresholds.
- The number of jointly assessed couples with no tax liability decreased from 2,732 in 2020/21 to 1,616 in 2023/24.
- Total tax assessed for individuals paying in both 10% and 20% bands increased from £183.36m in 2020/21 to £268.28m in 2023/24.
Data Disclosed
- 2020/21
- 2021/22
- 2022/23
- 2023/24
- 16,422
- 2,732
- 4.18
- 183.36
- 9.03
- 1171
- 187
- 268.28
- 11.40
- £ (m)
Original Request
For the tax years 20/21 to 23/24 inclusive can you please provide the following information. The total number of individually assessed persons and jointly assessed couples together with where appropriate the total amount of tax charged in each of the above years for the following categories; 1. those persons not required to submit an annual tax return on the grounds that the Assessor is satisfied that their income falls below the personal allowance thresholds 2. those persons with no tax liability 3. those persons only paying tax in the 10% band 4. those persons paying tax in both the 10% and 20% bands 5. those persons who make Tax Cap elections
Data Tables (6)
| Table 1 | ||||||
|---|---|---|---|---|---|---|
| Tax band | Total number of individually assessed taxpayers | Total number of jointly assessed couples | Total tax assessed | |||
| £ (m) | ||||||
| 2020/21 | ||||||
| No Liability | 16,422 | 2,732 | 0 | |||
| 10% only | 7,426 | 2,781 | 4.18 | |||
| 10% and 20% | 20,295 | 8,442 | 183.36 | |||
| Tax Cap | 66 | 0 | 9.03 | |||
| 2021/22 | ||||||
| No Liability | 15,727 | 2,449 | 0 | |||
| 10% only | 7,486 | 2,586 | 4.05 | |||
| 10% and 20% | 22,270 | 8,727 | 202.05 | |||
| Tax Cap | 69 | 0 | 10.05 | |||
| 2022/23 | ||||||
| No Liability | 15,035 | 2,184 | 0 | |||
| 10% only | 7,014 | 2,394 | 3.82 | |||
| 10% and 20% | 24,427 | 8,990 | 230.62 | |||
| Tax Cap | 54 | 0 | 10.30 | |||
| 2023/24 | ||||||
| No Liability | 13,646 | 1,616 | 0 | |||
| 10% only | 6,222 | 2,081 | 3.35 | |||
| 10% and 20% | 26,859 | 9,514 | 268.28 | |||
| Tax Cap | 58 | 0 | 11.40 |
| Total number of |
|---|
| individually |
| assessed taxpayers |
| Total number of |
|---|
| jointly assessed |
| couples |
| Total tax |
|---|
| assessed |
| Table 2 | |||||||
|---|---|---|---|---|---|---|---|
| Table 2 | |||||||
| Income Tax Year | Number of individual resident | Number of resident jointly | |||||
| taxpayers suspended from | assessed couples suspended | ||||||
| submitting a tax return | from submitting a tax return | ||||||
| 20/21 | 1171 | 187 | |||||
| 21/22 | 1184 | 163 | |||||
| 22/23 | 1218 | 136 | |||||
| 23/24 | 1315 | 118 |
| Income Tax |
|---|
| Year |
Full Response Text
Table 1 below details the total number of individually assessed persons and jointly assessed
couples alongside the total amount of tax assessed in the requested income tax years for
persons:
•
with no tax liability
•
only paying tax in the 10% band
•
paying tax in both the 10% and 20% bands
•
with a tax cap election.
Table 1
Tax band
Total number of
individually
assessed taxpayers
Total number of
jointly assessed
couples
Total tax
assessed
£ (m)
2020/21
No Liability
16,422
2,732
0
10% only
7,426
2,781
4.18
10% and 20%
20,295
8,442
183.36
Tax Cap
66
0
9.03
2021/22
No Liability
15,727
2,449
0
10% only
7,486
2,586
4.05
10% and 20%
22,270
8,727
202.05
Tax Cap
69
0
10.05
2022/23
No Liability
15,035
2,184
0
10% only
7,014
2,394
3.82
10% and 20%
24,427
8,990
230.62
Tax Cap
54
0
10.30
2023/24
No Liability
13,646
1,616
0
10% only
6,222
2,081
3.35
10% and 20%
26,859
9,514
268.28
Tax Cap
58
0
11.40
Table 2 below details the total number of individually assessed persons and jointly assessed
couples suspended from the requirement to submit an annual tax return on the grounds that
the Assessor is satisfied that their income falls below the personal allowance thresholds.
Table 2
Income Tax
Year
Number of individual resident
taxpayers suspended from
submitting a tax return
Number of resident jointly
assessed couples suspended
from submitting a tax return
20/21
1171
187
21/22
1184
163
22/23
1218
136
23/24
1315
118
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: 5034981 6 November 2025
Dear ###,
We write further to your request, received 28 October 2025, which states:
"For the tax years 20/21 to 23/24 inclusive can you please provide the following information.
The total number of individually assessed persons and jointly assessed couples together with where appropriate the total amount of tax charged in each of the above years for the following categories;
-
those persons not required to submit an annual tax return on the grounds that the Assessor is satisfied that their income falls below the personal allowance thresholds
-
those persons with no tax liability
-
those persons only paying tax in the 10% band
-
those persons paying tax in both the 10% and 20% bands
-
those persons who make Tax Cap elections"
Our response to your request is as follows:
Please find attached the information being released to you in Appendix 1.
The information for part 1 of your request is provided in table 2 within Appendix 1.
The information for parts 2-5 of your request is provided in table 1 within Appendix 1.
Please quote the reference number 5034981 in any future communications.
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