HC Deb 24 November 1977 vol 939 cc847-9W
Mr. Knox

asked the Chancellor of the Exchequer what percentage of income was paid in income tax and employees' national insurance contributions, respectively, and in total, by a single man and by a married man with two children under 11 years of age, each having average earnings in the relevant year, in each year since 1945.

Mr. Robert Sheldon

The figures are as follows:

1977 NES estimate has been updated to September 1977 by the monthly index of average earnings.

For the purpose of the calculations, the income of the married man with two children has been taken to include family allowance or child benefits where appropriate.

For years prior to 1975–76 it has been assumed that the employee was not contracted out of the graduated pension scheme.

Mr. Graham Page

asked the Chancellor of the Exchequer what would be the cost to the revenue in a full year of reducing the basic rate of income tax to 25 per cent. and changing the structure of personal tax rates to the following: £0–£5,000 taxable income at basic rate, £5,000–£7,000 at 30 per cent., £7,000–£9,000 at 35 per cent., £9,000–£11,000 at 40 per cent., £11,000–£13,444 at 45 per cent., £13,000–£15,000 at 50 per cent. £15,000–£20,000 at 55 per cent. and over £20,000 at 60 per cent.

Mr. Robert Sheldon

The estimated cost based on 1977–78 incomes and allowances would be about £4,730 million.

Mr. Lawson

asked the Chancellor of the Exchequer if he will publish a table showing the combined total income tax and employees' compulsory social security contributions expressed as a percentage of total personal income, in both 1974 and 1975, for the following countries: Australia, Canada, France, West Germany, Japan, Sweden, the United Kingdom and the United States of America, respectively.

Mr. Robert Sheldon

I will let the hon. Member have a reply as soon as possible.