HC Deb 24 March 1964 vol 692 cc65-6W
Sir W. Bromley-Davenport

asked the Chancellor of the Exchequer whether he is aware of the hardship imposed on married people in the United Kingdom at the present time by reason of the fact that if a husband and wife both earn substantial amounts or have unearned income in addition to such earnings, they are liable to pay much more in Income Tax and Surtax together than if they were single; and whether, in view of the desirability of encouraging as many married women as possible to work and to qualify for highly paid technical jobs, he will review this question at an early date.

Mr. Green

The system already confers substantial benefits on a married couple where the wife is earning, unless their joint income is very high, and I do not consider that any further incentive is required to encourage married women to work.

Sir W. Bromley-Davenport

asked the Chancellor of the Exchequer if he will give a table showing the present amount of Income Tax and surtax paid by a married couple without children, each of whom has earned income of £1,000, £2,000, £3,000, £4,000, £5,000, £6,000, £7,000, and £8,000, respectively; and how this compares with the amounts which would be paid by the same couple if they were not married and assessed individually as single persons.

Mr. Green

The figures are as follows:

Each earning Married couple Two single persons
£ £ s. d. £ s. d.
1,000 311 14 6 358 4 6
2,000 914 10 1 961 0 0
3,000 1,684 14 5 1,563 15 8
4,000 2,698 16 10 2,166 11 2
5,000 3,872 17 6 2,855 0 4
6,000 5,313 11 6 3,736 9 10
7,000 6,854 5 6 4,723 10 6
8,000 8,494 19 6 5,788 6 8

The figures represent the Income Tax for 1963/64 and Surtax for 1962/63 payable in 1963/64 and are after allowances for the National Insurance contributions of adult employees have been made.

Sir W. Bromley-Davenport

asked the Chancellor of the Exchequer if he will give a table; towing the present amount of Income Tax and Surtax paid by a married couple without children, each of whom has income half from earned and half from unearned sources of £1,000, £2,000, £3,000, £4,000, £5,000, £6,000, £7,000, and £8,000, respectively; and how this compares with the amounts which would be paid by the same couple if they were, not married and assessed individually as single persons.

Mr. Green

The figures are as follows:

Each with income of Married couple Two single persons
£ £ s. d. £ s. d.
1,000 407 11 2 444 6 8
2,000 1,160 2 11 1,133 4 6
3,000 2,257 10 4 1,959 5 8
4,000 3,214 12 1 2,924 2 10
5,000 4,264 10 8 3,966 15 10
6,000 5,647 16 1 4,905 13 8
7,000 7,120 2 9 5,867 15 4
8,000 8,681 7 4 6,831 13 2

The figures represent the Income Tax for 1963–64 and the Surtax for 1962–63 payable in 1963–64 and they are after the allowances for the National Insurance contributions of adult employees.