HC Deb 06 July 1977 vol 934 cc572-3W
Mr. Ralph Howell

asked the Chancellor of the Exchequer what percentage of single persons, married couples and married couples with one, two, three and four children, who were either employed or self-employed, paid income tax in 1950, 1960, 1970 and the latest date for which the information is available.

Mr. Robert Sheldon

I regret that the precise information required is not available. The figures in the table show the percentages who paid tax in the given years of all the cases in each group whose incomes were reviewed for tax by the Inland Revenue. The single and married without children categories contained

Percentage of taxpayers
Single(no children) No children 1 child 2 children 3 children 4 or more children
1969–70 82 91 93 93 90 80
1974–75 82 93 95 94 90 81

Mr. Newton

asked the Chancellor of the Exchequer if he will estimate the cost in revenue terms compared with the revenue estimated for the 1977 Budget proposals with the 33 per cent. basic rate assumption, of moving to an income tax structure under which the first £10,000 of taxable income would be charged at 30 per cent., the next £5,000 at 40 per cent. and the balance at 50 per cent.

Mr. Robert Sheldon,

pursuant to his [Official Report, 30th June 1977; Vol. 934, c. 313], gave the following information:

At 1977–78 income levels the cost would be about £2,250 million.

Mr. Lawson

asked the Chancellor of the Exchequer if he will provide estimated figures for 1977–78 on the same basis as those provided for earlier years in the Written Answer given to the hon. Member for Birmingham, Perry Barr (Mr. Rooker) Official Report, 27th June, c. 91.]

Mr. Robert Sheldon,

pursuant to his reply [Official Report, 4th July 1977; Vol. 934, c. 403], gave the following information:

The estimates for 1977–78 are:

Number taken out of income tax Budget changes 625
Number liable to income tax Married couples are counted as one. 20,855