§ Mr. Normantonasked the Chancellor of the Exchequer whether he is in a position to report progress on the establishment of a Community Institute for Economic Analysis and Research; and, if so, where it is intended that the Institute will be sited.
£4,000 per cent. £5,000 per cent. £6,000 per cent. Belgium … … … … 12.5 (13.2)* 15.4 (16.4)* 18.7 (19.8)* Denmark … … … … 8.6 (21)† 12.1 (26)† 14.9 (29.9)† France … … … … 2.5 4.1 5.6 Germany … … … … 11–0 12.7 14.0 Ireland … … … … 20.0 23.7 26.6 Italy … … … … 10.7 12.9 14.9 Luxembourg … … … … 3.6 6.7 9.5 Netherlands … … … … 21.2 23.2 24.9 United Kingdom‡ … … … … 22.4 25.0 26.7 In some countries the rates applying to earned income from self-employment differ from those shown. * Including local surcharge on income tax. † Including local income tax (Copenhagen). ‡ Excluding the tax payable in respect of any family allowance. Children are assumed to be under 11.