Written questions

Employees' Contributions and Income Tax

2026-06-22 · Treasury · 12170 · Official question

Kevin Hollinrake

Question

To ask the Chancellor of the Exchequer, whether (a) her Department or (b) HMRC has undertaken (i) research and (ii) analysis on the potential impact of the level of the combined marginal rate of income tax and employee National Insurance contributions on

Answer

The Government recognises that taxpayers earning between £100,000 and £125,140 face a higher marginal tax rate due to the tapering of the tax-free Personal Allowance, introduced in 2010-11. A breakdown of income tax liabilities is published by HMRC, and t...