Nearly a third of the UK’s top-rate taxpayers live in London.

HMRC estimates there are 107,000 people living in the capital who pay the 45p tax rate on incomes above £150,000.

That works out at 32.2% of the 332,000 higher rate taxpayers in the country.

Another 75,000 live in the South East.

Taken together, London and the South East account for more than half of all top rate taxpayers in the UK.

Scotland, Wales and Northern Ireland combined are home to just 7.5% of the UK’s top rate taxpayers – a far smaller proportion than London.

The number of people paying the top rate of tax in the capital has risen year-on-year.

In 2014/15 the number was estimated to be 102,000, and the year before that 95,000.

Another 858,000 fall into the “higher” or 40p tax rate in the city.

DATA

Region // Additional top rate taxpayers (2015/16, 1000s) // % of UK total

London // 107 // 32.2

South East // 75 // 22.6

East Midlands // 50 // 15.1

North West // 18 // 5.4

Scotland // 17 // 5.1

South West // 17 // 5.1

West Midlands // 14 // 4.2

Yorkshire and the Humber // 12 // 3.6

Wales // 5 // 1.5

North East // 4 // 1.2

Northern Ireland // 3 // 0.9

UK (includes a few whose location is unknown/abroad) // 332 //