RVA02: Distribution of Income Tax by Range of Taxable Income, Marital Status, Year and Statistic
Unit : %
The number of cases reflects the number of tax units. A married couple or civil partners (since 2011) who have elected or have been deemed to have elected for joint assessment are counted as one tax unit.
“Taxable Income” is that part of income on which tax is actually calculated. It is thus the total income of taxpayers less personal reliefs and other deductions but prior to the application of tax credits and reliefs at the standard rate (which are given by way of a reduction of tax chargeable).