§ Mr. Ralph Howellasked the Chancellor of the Exchequer what is the total income tax paid by taxpayers whose earnings are below or equal to the gross earnings of underground miners; and what percentage this is of total revenue from income tax.
§ Mr. Robert SheldonThe estimated total amount of income tax due in 1975–76 from individuals whose income was below or equal to the average gross earnings of underground miners is £7,250 million. This is about 45 per cent. of the total income tax due from individuals for that year. The earnings used are the average gross weekly earnings of full-time manual men employed as underground workers in the coal mining industry, excluding those whose pay was affected by absence, as estimated by the New Earnings Survey April 1975. This has been expressed at an annual rate, and the above estimate relates to the tax liability of taxpayers whose total net income was below or equal to this annual amount. Total net income is defined on page 42 of the Inland Revenue Statistics 1975.