{
 "id": "income-tax-payers-uk",
 "title": "Income Tax payers by marginal rate, UK",
 "category": "public-finances",
 "summary": "The number of Income Tax payers in the UK by their marginal rate – starting, savers, basic, higher and additional – in each tax year since 1990 to 1991 for which HM Revenue and Customs gives outturn figures, from its Income Tax liabilities statistics.",
 "unit": "thousands",
 "chart": "line",
 "volatile": false,
 "status": "",
 "notes": [
  "Individuals who pay Income Tax in the UK by their marginal rate, the highest rate on their income, in thousands, as HMRC's Table 2.1 gives them from its Survey of Personal Incomes. The hub shows the tax years HMRC gives as outturn, the first named in the release's title; the later years in the table are HMRC's projections, which it shows apart.",
  "The rates have changed: a lower rate until 1998 to 1999, a starting rate from 1999 to 2000, which from 2008 to 2009 counted only people whose taxable income was savings, a savers rate from 2016 to 2017 and an additional rate from 2010 to 2011. HMRC gives no figures for 2008 to 2009. Scottish taxpayers are placed on the UK's rates by where their income falls, as HMRC's notes set out.",
  "The headline gives HMRC's total Income Tax liabilities for the outturn year, after allowances, from its Tables 2.5 and 2.6."
 ],
 "provenance": {
  "publisher": "HM Revenue and Customs",
  "publisher_url": "https://www.gov.uk/government/organisations/hm-revenue-customs",
  "source_page": "https://www.gov.uk/government/collections/income-tax-statistics-and-distributions",
  "licence": "OGL-3.0",
  "licence_name": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0.",
  "retrieved_at": "2026-11-08T13:13:52Z",
  "raw_files": [
   {
    "name": "page.json",
    "url": "https://www.gov.uk/api/content/government/statistics/income-tax-liabilities-statistics-tax-year-2023-to-2024-to-tax-year-2026-to-2027",
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    "bytes": 16913,
    "content_type": "application/json"
   },
   {
    "name": "table.ods",
    "url": "https://assets.publishing.service.gov.uk/media/6a5a49b47eb057103bd946a4/Collated_Income_Tax_liabilities_statistics_tables_-_2.1_to_2.6.ods",
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  ]
 },
 "meta": {
  "latest_period": "2024-04-05",
  "outturn": "2023/24",
  "liabilities": {
   "2023/24": {
    "savers rate": 1020.0,
    "basic rate": 82000.0,
    "higher rate": 87600.0,
    "additional rate": 103000.0,
    "all": 274000.0
   }
  },
  "govuk_page": "/government/statistics/income-tax-liabilities-statistics-tax-year-2023-to-2024-to-tax-year-2026-to-2027",
  "govuk_page_title": "Income Tax liabilities statistics: tax year 2023 to 2024 to tax year 2026 to 2027",
  "attachment_title": "Collated Tables 2.1 to 2.6",
  "accreditation": "Accredited official statistics: GOV.UK's page for the release calls it so"
 },
 "headline": {
  "label": "All Income Tax payers",
  "value": 36700.0,
  "period": "2023/24",
  "note": "liabilities of £274,000 million"
 },
 "series": [
  {
   "name": "All Income Tax payers",
   "points": [
    {
     "x": "1990/91",
     "v": 26100.0
    },
    {
     "x": "1991/92",
     "v": 25700.0
    },
    {
     "x": "1992/93",
     "v": 25400.0
    },
    {
     "x": "1993/94",
     "v": 25000.0
    },
    {
     "x": "1994/95",
     "v": 25300.0
    },
    {
     "x": "1995/96",
     "v": 25800.0
    },
    {
     "x": "1996/97",
     "v": 25700.0
    },
    {
     "x": "1997/98",
     "v": 26200.0
    },
    {
     "x": "1998/99",
     "v": 26900.0
    },
    {
     "x": "1999/00",
     "v": 27200.0
    },
    {
     "x": "2000/01",
     "v": 29300.0
    },
    {
     "x": "2001/02",
     "v": 28600.0
    },
    {
     "x": "2002/03",
     "v": 28900.0
    },
    {
     "x": "2003/04",
     "v": 28500.0
    },
    {
     "x": "2004/05",
     "v": 30300.0
    },
    {
     "x": "2005/06",
     "v": 31100.0
    },
    {
     "x": "2006/07",
     "v": 31800.0
    },
    {
     "x": "2007/08",
     "v": 32500.0
    },
    {
     "x": "2008/09",
     "v": null
    },
    {
     "x": "2009/10",
     "v": 30600.0
    },
    {
     "x": "2010/11",
     "v": 31300.0
    },
    {
     "x": "2011/12",
     "v": 30800.0
    },
    {
     "x": "2012/13",
     "v": 30600.0
    },
    {
     "x": "2013/14",
     "v": 30400.0
    },
    {
     "x": "2014/15",
     "v": 30700.0
    },
    {
     "x": "2015/16",
     "v": 31000.0
    },
    {
     "x": "2016/17",
     "v": 31200.0
    },
    {
     "x": "2017/18",
     "v": 31200.0
    },
    {
     "x": "2018/19",
     "v": 31600.0
    },
    {
     "x": "2019/20",
     "v": 31500.0
    },
    {
     "x": "2020/21",
     "v": 31700.0
    },
    {
     "x": "2021/22",
     "v": 33000.0
    },
    {
     "x": "2022/23",
     "v": 34500.0
    },
    {
     "x": "2023/24",
     "v": 36700.0
    }
   ]
  },
  {
   "name": "Lower or starting rate",
   "points": [
    {
     "x": "1990/91",
     "v": null
    },
    {
     "x": "1991/92",
     "v": null
    },
    {
     "x": "1992/93",
     "v": 4240.0
    },
    {
     "x": "1993/94",
     "v": 5390.0
    },
    {
     "x": "1994/95",
     "v": 5180.0
    },
    {
     "x": "1995/96",
     "v": 5770.0
    },
    {
     "x": "1996/97",
     "v": 7350.0
    },
    {
     "x": "1997/98",
     "v": 7690.0
    },
    {
     "x": "1998/99",
     "v": 8090.0
    },
    {
     "x": "1999/00",
     "v": 2280.0
    },
    {
     "x": "2000/01",
     "v": 2820.0
    },
    {
     "x": "2001/02",
     "v": 3030.0
    },
    {
     "x": "2002/03",
     "v": 3100.0
    },
    {
     "x": "2003/04",
     "v": 3220.0
    },
    {
     "x": "2004/05",
     "v": 3570.0
    },
    {
     "x": "2005/06",
     "v": 3490.0
    },
    {
     "x": "2006/07",
     "v": 3450.0
    },
    {
     "x": "2007/08",
     "v": 3440.0
    },
    {
     "x": "2008/09",
     "v": null
    },
    {
     "x": "2009/10",
     "v": 163.0
    },
    {
     "x": "2010/11",
     "v": 276.0
    },
    {
     "x": "2011/12",
     "v": 318.0
    },
    {
     "x": "2012/13",
     "v": 270.0
    },
    {
     "x": "2013/14",
     "v": 289.0
    },
    {
     "x": "2014/15",
     "v": 285.0
    },
    {
     "x": "2015/16",
     "v": null
    },
    {
     "x": "2016/17",
     "v": null
    },
    {
     "x": "2017/18",
     "v": null
    },
    {
     "x": "2018/19",
     "v": null
    },
    {
     "x": "2019/20",
     "v": null
    },
    {
     "x": "2020/21",
     "v": null
    },
    {
     "x": "2021/22",
     "v": null
    },
    {
     "x": "2022/23",
     "v": null
    },
    {
     "x": "2023/24",
     "v": null
    }
   ]
  },
  {
   "name": "Savers rate",
   "points": [
    {
     "x": "1990/91",
     "v": null
    },
    {
     "x": "1991/92",
     "v": null
    },
    {
     "x": "1992/93",
     "v": null
    },
    {
     "x": "1993/94",
     "v": null
    },
    {
     "x": "1994/95",
     "v": null
    },
    {
     "x": "1995/96",
     "v": null
    },
    {
     "x": "1996/97",
     "v": null
    },
    {
     "x": "1997/98",
     "v": null
    },
    {
     "x": "1998/99",
     "v": null
    },
    {
     "x": "1999/00",
     "v": 954.0
    },
    {
     "x": "2000/01",
     "v": 1010.0
    },
    {
     "x": "2001/02",
     "v": 857.0
    },
    {
     "x": "2002/03",
     "v": 730.0
    },
    {
     "x": "2003/04",
     "v": 734.0
    },
    {
     "x": "2004/05",
     "v": 833.0
    },
    {
     "x": "2005/06",
     "v": 866.0
    },
    {
     "x": "2006/07",
     "v": 927.0
    },
    {
     "x": "2007/08",
     "v": 1070.0
    },
    {
     "x": "2008/09",
     "v": null
    },
    {
     "x": "2009/10",
     "v": 602.0
    },
    {
     "x": "2010/11",
     "v": 623.0
    },
    {
     "x": "2011/12",
     "v": 621.0
    },
    {
     "x": "2012/13",
     "v": 630.0
    },
    {
     "x": "2013/14",
     "v": 686.0
    },
    {
     "x": "2014/15",
     "v": 686.0
    },
    {
     "x": "2015/16",
     "v": 806.0
    },
    {
     "x": "2016/17",
     "v": 588.0
    },
    {
     "x": "2017/18",
     "v": 625.0
    },
    {
     "x": "2018/19",
     "v": 680.0
    },
    {
     "x": "2019/20",
     "v": 728.0
    },
    {
     "x": "2020/21",
     "v": 635.0
    },
    {
     "x": "2021/22",
     "v": 607.0
    },
    {
     "x": "2022/23",
     "v": 607.0
    },
    {
     "x": "2023/24",
     "v": 652.0
    }
   ]
  },
  {
   "name": "Basic rate",
   "points": [
    {
     "x": "1990/91",
     "v": 24400.0
    },
    {
     "x": "1991/92",
     "v": 24100.0
    },
    {
     "x": "1992/93",
     "v": 19400.0
    },
    {
     "x": "1993/94",
     "v": 17900.0
    },
    {
     "x": "1994/95",
     "v": 18200.0
    },
    {
     "x": "1995/96",
     "v": 18000.0
    },
    {
     "x": "1996/97",
     "v": 16200.0
    },
    {
     "x": "1997/98",
     "v": 16400.0
    },
    {
     "x": "1998/99",
     "v": 16500.0
    },
    {
     "x": "1999/00",
     "v": 21400.0
    },
    {
     "x": "2000/01",
     "v": 22600.0
    },
    {
     "x": "2001/02",
     "v": 21700.0
    },
    {
     "x": "2002/03",
     "v": 22000.0
    },
    {
     "x": "2003/04",
     "v": 21600.0
    },
    {
     "x": "2004/05",
     "v": 22500.0
    },
    {
     "x": "2005/06",
     "v": 23100.0
    },
    {
     "x": "2006/07",
     "v": 23700.0
    },
    {
     "x": "2007/08",
     "v": 24100.0
    },
    {
     "x": "2008/09",
     "v": null
    },
    {
     "x": "2009/10",
     "v": 26600.0
    },
    {
     "x": "2010/11",
     "v": 27100.0
    },
    {
     "x": "2011/12",
     "v": 26000.0
    },
    {
     "x": "2012/13",
     "v": 25700.0
    },
    {
     "x": "2013/14",
     "v": 24900.0
    },
    {
     "x": "2014/15",
     "v": 25100.0
    },
    {
     "x": "2015/16",
     "v": 25300.0
    },
    {
     "x": "2016/17",
     "v": 25900.0
    },
    {
     "x": "2017/18",
     "v": 26000.0
    },
    {
     "x": "2018/19",
     "v": 26300.0
    },
    {
     "x": "2019/20",
     "v": 26500.0
    },
    {
     "x": "2020/21",
     "v": 26600.0
    },
    {
     "x": "2021/22",
     "v": 27400.0
    },
    {
     "x": "2022/23",
     "v": 28200.0
    },
    {
     "x": "2023/24",
     "v": 29400.0
    }
   ]
  },
  {
   "name": "Higher rate",
   "points": [
    {
     "x": "1990/91",
     "v": 1700.0
    },
    {
     "x": "1991/92",
     "v": 1620.0
    },
    {
     "x": "1992/93",
     "v": 1720.0
    },
    {
     "x": "1993/94",
     "v": 1740.0
    },
    {
     "x": "1994/95",
     "v": 2000.0
    },
    {
     "x": "1995/96",
     "v": 2130.0
    },
    {
     "x": "1996/97",
     "v": 2080.0
    },
    {
     "x": "1997/98",
     "v": 2120.0
    },
    {
     "x": "1998/99",
     "v": 2350.0
    },
    {
     "x": "1999/00",
     "v": 2510.0
    },
    {
     "x": "2000/01",
     "v": 2880.0
    },
    {
     "x": "2001/02",
     "v": 3000.0
    },
    {
     "x": "2002/03",
     "v": 3040.0
    },
    {
     "x": "2003/04",
     "v": 2960.0
    },
    {
     "x": "2004/05",
     "v": 3330.0
    },
    {
     "x": "2005/06",
     "v": 3590.0
    },
    {
     "x": "2006/07",
     "v": 3770.0
    },
    {
     "x": "2007/08",
     "v": 3870.0
    },
    {
     "x": "2008/09",
     "v": null
    },
    {
     "x": "2009/10",
     "v": 3190.0
    },
    {
     "x": "2010/11",
     "v": 3020.0
    },
    {
     "x": "2011/12",
     "v": 3570.0
    },
    {
     "x": "2012/13",
     "v": 3720.0
    },
    {
     "x": "2013/14",
     "v": 4200.0
    },
    {
     "x": "2014/15",
     "v": 4300.0
    },
    {
     "x": "2015/16",
     "v": 4510.0
    },
    {
     "x": "2016/17",
     "v": 4410.0
    },
    {
     "x": "2017/18",
     "v": 4210.0
    },
    {
     "x": "2018/19",
     "v": 4230.0
    },
    {
     "x": "2019/20",
     "v": 3830.0
    },
    {
     "x": "2020/21",
     "v": 3980.0
    },
    {
     "x": "2021/22",
     "v": 4430.0
    },
    {
     "x": "2022/23",
     "v": 5100.0
    },
    {
     "x": "2023/24",
     "v": 5760.0
    }
   ]
  },
  {
   "name": "Additional rate",
   "points": [
    {
     "x": "1990/91",
     "v": null
    },
    {
     "x": "1991/92",
     "v": null
    },
    {
     "x": "1992/93",
     "v": null
    },
    {
     "x": "1993/94",
     "v": null
    },
    {
     "x": "1994/95",
     "v": null
    },
    {
     "x": "1995/96",
     "v": null
    },
    {
     "x": "1996/97",
     "v": null
    },
    {
     "x": "1997/98",
     "v": null
    },
    {
     "x": "1998/99",
     "v": null
    },
    {
     "x": "1999/00",
     "v": null
    },
    {
     "x": "2000/01",
     "v": null
    },
    {
     "x": "2001/02",
     "v": null
    },
    {
     "x": "2002/03",
     "v": null
    },
    {
     "x": "2003/04",
     "v": null
    },
    {
     "x": "2004/05",
     "v": null
    },
    {
     "x": "2005/06",
     "v": null
    },
    {
     "x": "2006/07",
     "v": null
    },
    {
     "x": "2007/08",
     "v": null
    },
    {
     "x": "2008/09",
     "v": null
    },
    {
     "x": "2009/10",
     "v": null
    },
    {
     "x": "2010/11",
     "v": 236.0
    },
    {
     "x": "2011/12",
     "v": 262.0
    },
    {
     "x": "2012/13",
     "v": 273.0
    },
    {
     "x": "2013/14",
     "v": 311.0
    },
    {
     "x": "2014/15",
     "v": 328.0
    },
    {
     "x": "2015/16",
     "v": 362.0
    },
    {
     "x": "2016/17",
     "v": 356.0
    },
    {
     "x": "2017/18",
     "v": 392.0
    },
    {
     "x": "2018/19",
     "v": 399.0
    },
    {
     "x": "2019/20",
     "v": 421.0
    },
    {
     "x": "2020/21",
     "v": 433.0
    },
    {
     "x": "2021/22",
     "v": 520.0
    },
    {
     "x": "2022/23",
     "v": 570.0
    },
    {
     "x": "2023/24",
     "v": 893.0
    }
   ]
  }
 ]
}