HC Deb 19 May 1976 vol 911 c575W
Mr. Spence

asked 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.