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| The Scottish Abstract of Statistics No 26,1998 |
| Table 7A3 Income and tax in Scotland, 1990-91 to 1995-96 1 |
Item |
1990-91 |
1991-92 |
1992-93 |
1993-94 |
1994-95 |
1995-96 |
|
| Individuals in thousands | |||||||
| Profits and professional earnings (Sch.D) | 230 |
237 |
218 |
248 |
235 |
246 |
|
| Employment income (Sch.E) | 1,940 |
1,940 |
1,860 |
1,790 |
1,940 |
1,770 |
|
| Occupational pensions subject to PAYE | 332 |
339 |
387 |
315 |
355 |
400 |
|
| Other pensions | 361 |
384 |
396 |
376 |
381 |
436 |
|
| Total income | 2,470 |
2,470 |
2,410 |
2,300 |
2,450 |
2,350 |
|
| Amounts in £ million | |||||||
| Profits and professional earnings (Sch.D)2 | 2,720 |
3,010 |
2,990 |
3,380 |
3,360 |
3,720 |
|
| Employment income (Sch.E) | 21,300 |
22,500 |
23,300 |
23,500 |
25,700 |
25,100 |
|
| Occupational pensions subject to PAYE | 1,190 |
1,300 |
1,790 |
1,570 |
1,670 |
1,970 |
|
| Other pensions 3 | 910 |
1,100 |
1,180 |
1,150 |
1,230 |
1,430 |
|
| Total income | 29,400 |
30,600 |
31,700 |
31,400 |
33,500 |
34,100 |
|
| Percentage of total income | |||||||
| Profits and professional earnings (Sch.D) | 9.2 |
9.8 |
9.4 |
10.8 |
10.0 |
10.9 |
|
| Employment income (Sch.E) | 72.2 |
73.4 |
73.4 |
74.8 |
76.7 |
73.6 |
|
| Occupational pensions subject to PAYE | 4.0 |
4.2 |
5.7 |
5.0 |
5.0 |
5.8 |
|
| Other pensions | 3.1 |
3.6 |
3.7 |
3.6 |
3.7 |
4.2 |
|
| Scotland/UK % | |||||||
| Profits and professional earnings (Sch.D) | 6.8 |
7.0 |
6.9 |
7.8 |
7.6 |
8.0 |
|
| Employment income (Sch.E) | 8.2 |
8.3 |
8.5 |
8.5 |
9.0 |
8.4 |
|
| Occupational pensions subject to PAYE | 7.2 |
7.0 |
9.3 |
7.8 |
7.5 |
8.1 |
|
| Other pensions | 7.6 |
8.2 |
9.3 |
8.1 |
8.1 |
8.5 |
|
| Total income | 8.0 |
8.0 |
8.3 |
8.2 |
8.5 |
8.2 |
|
Source: Inland Revenue |
| 1 Data are for individuals whose incomes assessable to tax were equal to or greater than, £3,005 in 1990-91, £3,295 in 1991-92, £3,445 in 1992-93, 1993-94 and 1994-95 and £3,525 in 1995-96. |
| 2 Includes overseas pensions. |
| 3 Excludes overseas pensions. |
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