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The vast majority of people in the UK pay tax at the basic rate, 81.8 per cent (or 25.1 million people) in 2017; only 13.7 per cent of earners paid higher-rate tax (4.2 million people); and just 1.2 per cent paid additional rate (364,000 people). The top 1 per cent of taxpayers had a 12 per cent share of total income, and were liable for 27.7 per cent of all income tax.