§ Mr. Spenceasked the Chancellor of the Exchequer if he will publish a table from the international sources available to him showing for a married man with two children the amount of his income at which the maximum rate of income tax commences expressed in £ sterling in each of the EEC member States,
Country Income year Maximum rate Starting point for maximum rate Per cent. £ Belgium … … … 1975 … … … 72.0 52,410 (75.6) Denmark … … … 1975 … … … 39.6 9,100 (60.2) France … … … 1975 … … … 53.5 52,970 Germany … … … 1975 … … … 56.0 53,290 Ireland … … … 1975–76 … … … 77.0 11,890 Italy … … … 1976 … … … 72.0 381,550 Luxembourg … … … 1975 … … … 57.0 18,610 Netherlands … … … 1976 … … … 72.0 31,010 United Kingdom … … … 1975–76 … … … 83.0 21,435 Sweden … … … 1975 … … … 56.0 18,110 (80.0) United States … … … 1975 … … … 50.0 26,010 (55.5) Canada … … … 1976 … … … 47.0 41,840 (61.3) Japan … … … 1975 … … … 67.5 156,070 (83.7) Notes: (a) Sterling equivalents are calculated at 8th March 1976 and rounded to the nearest £10. (b) Figures in brackets show rates inclusive of representative local income tax or of geneml additional charge. (c) The starting points take account of the minimum allowances for a married man with two children both under 11 years. (d) The rate for Ireland takes account of the 10 per cent. surcharge imposed by the Finance (No. 2) Act 1975. (e) Allowing for the conditional and unconditional increases in personal allowances. the starting point for the United Kingdom will he £21,685 for 1976–77.