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The Scottish Abstract of Statistics No 26,1998
Table 7A4 Self employment income 1, 1995/96
 

Individuals with a source of self-employment income by range of self-employment income and industry group

Range of self-employment income (lower limit) £

Agriculture and horticulture

Manufacturing

Building and contracting

Distributive services

No of cases (thousands)

Amount (£m)

No of cases (thousands)

Amount (£m)

No of cases (thousands)

Amount (£m)

No of cases (thousands)

Amount (£m)

Nil or negative

5

4

4

7

5

7

5

5

2,500

6

24

5

19

8

28

11

41

5,000

4

27

4

30

19

144

13

87

10,000

8

110

5

67

26

364

18

256

20,000

5

162

2

99

7

207

10

369

All ranges

28

326

21

222

65

751

57

759

 

Range of self-employment income (lower limit) £

Transport

Banking, finance and business services

Other services and industries

All services and industries 2

No of cases (thousands)

Amount (£m)

No of cases (thousands)

Amount (£m)

No of cases (thousands)

Amount (£m)

No of cases (thousands)

Amount (£m)

Nil or negative

4

9

8

9

19

18

48

57

2,500

3

12

2

6

14

53

44

168

5,000

6

46

4

33

13

100

63

469

10,000

3

39

7

101

12

158

79

1,100

20,000

2

58

12

599

12

456

49

1,960

All ranges

18

164

33

748

70

785

284

3,760

Source: Inland Revenue

1 Self employment income is defined as total assessable profits chargeable under Cases I and II of Schedule D, less allowable losses and capital allowances. Anyone with a source of self-employment income during the year but without either assessable profit.
2 The all services and industries total number of cases is not the aggregate of each industry group. Individuals with self-employment income from more than one source may be counted in more than one sector.
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