About this data

Source: HM Revenue and Customs (HMRC), Income Tax liabilities statistics: tax year 2023 to 2024 to tax year 2026 to 2027

• Taxpayers are counted by their highest (marginal) rate of tax. In Scotland, people paying the intermediate rate are counted as basic-rate taxpayers, those paying the higher rate as higher-rate, and those paying the advanced and top rates as additional-rate.
• The higher-rate threshold has been frozen since 2021-22, so as incomes rise, more people pay tax at higher rates ('fiscal drag'). The additional rate, introduced in 2010-11, starts at £125,140 since 2023-24.
• There are no figures for 2008-09.

This chart appears in Taxation.