There are five tables in this appendix. The first shows the Local Authority districts with the highest proportion of wealthy households; the second the Local Authority districts with highest proportion of middling households; and the third the Local Authority districts with the highest proportion of poor households. These are followed by two seperate lists of all 406 Local Authorities, one in the standard geographical order used by ONS and the other in alphabetical order.

The proportion of households that are wealthy in each district is estimated to be the same as the proportion of people who pay inheritance tax on death each year in the district. To reduce the effects of chance variation, three years of data have been used here so that all estates paying inheritance tax in the period 6 April 2010 to 5 April 2013 are included. This figure is divided by the total number of people whose deaths were registered there in the three years 2010–12 to produce the percentage shown. This number is low because the large majority of people in the UK have no way of amassing enough significant wealth to be eligible to pay inheritance tax. Furthermore, of the few who at some moment in their lives might control assets, especially housing, that would qualify them to pay this tax if they were to die, most are only just over the inheritance tax threshold and spend much of their capital long before they actually die. It is only the truly wealthy who pay inheritance tax. Because three years of data has been used here, these figures differ slightly from those used to produce the map in the Introduction of this atlas, which is based on one year’s data.

The proportion of households that are poor in each Local Authority district is calculated using the same formula mentioned in the Introduction where this estimate of 2011 poverty rates is mapped. The formula is 57.6% of overcrowded households (more than one person per room) +35.7% of households renting from local authorities or housing associations +32.4% of lone-parent households +30.3% of households with an unemployed household reference person (HRP) +18.4% of households with no car +16.5% of households renting from private landlords +16.1% of households with a member with a limiting long-term illness + 13.