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Taxpayers earning

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WQ.1/2021

WRITTEN QUESTION TO THE MINISTER FOR TREASURY AND RESOURCES BY SENATOR S.Y. MÉZEC

QUESTION SUBMITTED ON MONDAY 18th JANUARY 2021 ANSWER TO BE TABLED ON MONDAY 25th JANUARY 2021

Question

Will the Minister provide details of the number of taxpayers earning in excess of £1 million per year for each of the last 10 years?

Answer

 

Year

Number of individuals with earned income declared over £1m

2010

21

2011

<12

2012

<12

2013

<12

2014

<12

2015

13

2016

12

2017

17

2018

15

2019

36

Notes

This data set represents individuals who earned more than £1 million annually (and so excludes married people and civil partners whose joint income exceeds £1 million.)

Data sets <12 are not reported in line with the Comptroller's standing policy to guard taxpayer confidentiality.

Data largely comprises earned income but will include some unearned income.

For this purpose, "Earned Income" includes:

o Salaries

o Wages

o Directors fees and similar remuneration from companies

o Profits from self-employment

o Share of profits from partnerships

Unearned Income includes:

o All investment income such as:

Bank interest

Distributions from companies

Income from let property

o Income from pensions

The  marked  increase  in 2019  remains  subject to  audit  and  peer-review  and  may  partly  be explained by differences in the way data is managed in the new Revenue Management System.