PRIVATE DWELLING-HOUSES IN GREAT BRITAIN
LIKELY TO BE IN THE OCCUPATION OF PERSONS
WITH £700 PER ANNUM AND UPWARDS (1908-9)

Annual Value. Metropolis. Rest of England. Scotland.
£50 to £61 76,141 10,739
61 to   80 18,502 37,075 5,921
80 to 100 10,033 24,875 3,988
100 to 150 12,593 28,411 3,949
150 to 200 5,110 10,075 1,378
200 to 300 5,541 7,427 681
300 to 400 2,645 2,437 125
400 to 500 1,408 960 48
500 to 600 748 424 15
600 to 700 504 210 9
700 to 1000 746 212 13
£1000 and over 826 145 26
58,656 188,392 26,892

If the reader has not before examined the subject he will probably be exceedingly surprised to find that there are so few rich men's houses, and therefore so few rich men, in Great Britain. In England and Wales there are 247,048 houses and in Scotland only 26,892 houses likely to contain persons with incomes exceeding £700 per annum. There are nine times as many such houses in England as in Scotland. This corresponds closely to the income tax assessments. The yield of the income tax in Scotland is but one-ninth or one-tenth of the yield in England.

We have to add an estimate for Ireland. The yield of the income tax in Ireland is very small, about one-third of the yield of Scotland. If, then, we add 9000 houses for Ireland, we shall probably be near the truth.

We thus get the following figures for the whole of the United Kingdom, making our figures round:

PRIVATE DWELLING-HOUSES IN THE UNITED KINGDOM
PROBABLY CORRESPONDING TO INCOME TAX PAYERS
WITH £700 AND UPWARDS PER ANNUM (1908-9)

Number.
London 58,700
Rest of England and Wales 188,400
Scotland 27,000
Ireland 9,000
  Total 283,100

We can now arrive at an estimate of the total number of income tax payers. It is as follows:

INCOME TAX PAYERS OF THE UNITED KINGDOM (1908-9)

Incomes. Number.
Between £160 and £700 820,000
Exceeding £700 280,000
Total 1,100,000

I think that this estimate of 1,100,000 may be accepted with confidence as a near approximation to the actual number of individual incomes which exceeded £160 per annum in 1908-9.

Taking 1,100,000 as a trustworthy figure, we are in a position to show how the population of the United Kingdom is divided by the line of income tax exemption. If we assume that each of the 1,100,000 persons is the head of a family of five persons, we get, by obvious calculation, the following result: