§ Mr. Ralph Howellasked the Chancellor of the Exchequer (1) what is the latest estimate of the total of income tax and national insurance contributions deducted from wage earners whose wages are less than the supplementary benefit to which they would be entitled if they were not working;
(2) what is the latest estimate of the total of income tax and national insurance contributions deducted from families with earnings below the FIS entitlement level.
Marginal rate†of tax in Income (Percentage of average earnings)* 1950–51 1960–61 1970–71 1973–74 1976–77 Per cent. Per cent. Per cent. Per cent. Per cent. Per cent. Single person … … … 50 10 16.53 32.08 30 35 100 20 30.14 32.08 30 35 200 36 30.14 32.08 30 45 300 36 40.14 36.67 40 60 Married couple … … … 50 — 6.81 32.08 30 35 100 20 24.31 32.08 30 35 200 36 30.14 32.08 30 45 300 36 40.14 36.67 40 60 Married couple with 1 child not over 11. 50 — — — 30 35 100 20 24.31 32.08 30 35 200 36 30.14 32.08 30 40 300 36 30.14 36.67 30 60 Married couple with 2 children not over 11. 50 — — — — 35 100 10 16.53 32.08 30 35 200 36 30.14 32.08 30 40 300 36 30.14 36.67 30 60 Married couple with 3 children not over 11. 50 — — — — — 100 — 6.81 32.08 30 35 200 36 30.14 32.08 30 40 300 36 30.14 36.67 30 60 Married couple with 4 children (2 not over 11 and 2 over 11 but not over 16) 50 — — — — — 100 — — 32.08 30 35 200 20 30.14 32.08 30 35 300 36 30.14 36.67 30 55 * Average earnings have been taken as the Department of Employment's estimate of average earnings of full-time male manual workers aged 21 and over at April of each year, except for 1976–77 where the April 1975 estimate has been updated to April 1976 by the index of average earnings. The figures take account of the effects of family allowance and clawback where applicable. † The rate of tax on an additional £1 of weekly earnings.