§ Mr. Lamont
asked the Chancellor of the Exchequer what was the total amount paid by an average family—two adults and two children—earning £50 or less a week, on VAT, based on the proportions of family expenditure in the 1974 Family Expenditure Survey in 1973–74; and what is the analogous figure for the latest available date.
§ Mr. Robert Sheldon
I take it that the hon. Member is asking for estimates of the VAT that would have been paid in 1974 if the coverage and rates of tax had been the same as in 1973–74 and 1975–76. On this basis it is estimated that the average amounts of VAT that would have been paid by households of 2 adults and 2 children with income before taxes and benefits of £50 a week or less were about £1.65 a week and £1.85 a week, respectively. The average amounts of VAT paid by these households in 1974 was about £1.75 a week. This differs from the reply given to the hon. Member on 29th April which, as I explained to him in my letter of 13th May, excluded VAT charged on expenditure on drink, tobacco and petrol.340W
employers' national insurance and superannuation contributions, and is as follows: