TABLE 9

Combined Water Charge and Scottish Service Tax Model : 1999-00

Range of total income (lower limit) £

Total number liable for tax (000s)

Total income tax paid (£m)

Combined water & SST marginal rate

Total water & SST paid (£000)

Average water & SST paid (£)

Average income (£)

Water & SST paid as % of income

4335

58

2

0.0%

0

0

4655

0.0%

5000

621

280

0.0%

0

0

7681

0.0%

10000

569

800

6.0%

81000

142

12373

1.2%

15000

365

890

6.0%

160200

439

17315

2.5%

20000

403

1580

6.0%

343800

853

24218

3.5%

30000

136

825

16.5%

249000

1831

33824

5.4%

40000

29

257

18.0%

97050

3347

42759

7.8%

45000

20

214

18.0%

79500

3975

46250

8.6%

50000

35

512

21.0%

219450

6270

57714

10.9%

70000

11

254

21.0%

125490

11408

82182

13.9%

90000

14

795

23.0%

456400

32600

175000

18.6%

Total

2260

6420

1811890

802

17832

4.5%

compared with the anticipated joint Water & Sewerage Charge and Council Tax collected over that period (£1.798bn [including CTB]) this represents an increase of about £14m.