Denise, John and Peter Coates, owners of bet365 and Stoke City FC, are ranked fifth in the eighth edition of the tax list paying £227.1m in tax.

Denise Coates lives at Betchton near Sandbach. 

The Sunday Times Tax List, is released as millions of people have met the self-assessment deadline at the end of January.

The Tax List rankings include corporation tax, dividend tax, capital gains tax, income tax and some payroll taxes as well as gambling and alcohol duties, according to the most recently filed company accounts. These are calculated in proportion with ownership of the company in question. 

Gambling founders Fred and Peter Done of Betfred top the rankings, with an estimated contribution of £400.1 million, up from £273.4 million a year ago.

The brothers founded the company in 1967 and it is headquartered in Warrington, Cheshire.