HC Deb 16 July 1959 vol 609 cc40-1W
12. Mr. Lewis

asked the Chancellor of the Exchequer whether he will publish in HANSARD a table of figures giving the percentage rise or fall in the Income Tax and Surtax paid by a man with a

wife and two children, in each of the years from 1945 until the latest convenient stated date, using as the basis 1945 being equal to 100, for each of the following categories of taxpayer: £300 per annum, £400 per annum, £500 per

THE TABLE BELOW GIVES THE PERCENTAGE WHICH THE INCOME TAX AND SURTAX (IF ANY) PAYABLE BY A MARRIED MAN WITH TWO CHILDREN (NOT OVER THE AGE OF ELEVEN) IN EACH OF THE YEARS 1946–47 TO 1959–60 BEARS TO THE TAX PAYABLE FOR THE YEAR 1945–46. THE INCOME HAS BEEN TREATED AS WHOLLY EARNED BY THE HUSBAND.
Year Income
£300 £400 £500 £600 £750 £1,000 £2,000 £4,000 £6,000 £10,000
1945–46 100 100 100 100 100 100 100 100 100 100
1946–47 0 34.6 58.6 69.3 75.8 80.2 87.6 91.3 93.2 95.4
1947–48 0 12.8 36.1 52.6 63.6 71.0 80.7 88.7 91.6 94.6
1948–49 0 7.7 29.6 38.4 47.7 59.8 69.6 84.5 89.2 93.3
1949–50 0 7.7 29.6 38.4 47.7 59.8 69.6 84.5 89.2 93.3
1950–51 0 6.4 24.6 32.0 41.7 56.0 68.1 83.9 88.8 93.1
1951–52 0 0 17.1 28.9 38.2 55.5 70.5 87.3 92.2 96.3
1952–53 0 0 1.8 10.7 23.0 37.1 62.0 83.9 90.3 95.3
1953–54 0 0 1.5 8.9 20.3 33.8 58.2 80.0 86.6 92.0
1954–55 0 0 1.5 8.9 20.3 33.8 58.2 80.0 86.6 92.0
1955–56 0 0 0 2.5 14.1 28.4 53.4 75.8 82.7 88.5
1956–57 0 0 0 2.5 14.1 28.4 53.4 75.8 82.7 88.5
1957–58* 0 0 0 2.5 14.1 28.4 53.4 64.1 72.3 79.9
1958–59* 0 0 0 2.5 14.1 28.4 53.4 64.1 72.3 79.9
1959–60* 0 0 0 1.9 12.2 25.6 48.5 59.4 67.7 75.5
The amount of tax used in the calculations comprises the income tax for the particular year concerned and surtax if any) for the preceding year, payable in the year concerned.
The above figures would not be affected by taking 1944–45 as the basis year since the tax payable for 1944–45 and 1945–46 was the same.
* For children over the age of eleven the figures for each of the years after 1956–57 are smaller.