§ Mr. Ian Stewartasked the Chancellor of the Exchequer if he will publish a table showing, for a married couple with two children under 11 years of age, and in respect of the member countries of the
(a) (b) (c) Top rates of income tax Income tax threshold in £ sterling Starting rates of income tax (i)Earned income (ii)Investment income Belgium 2,500 11.2 72.0 72.0 (11.9) (76.3) (76.3) Denmark 2,750 14.4 39.6 39.6 (38.6) (63.8) (63.8) France 4,200 7.2 54.0 60.0 Germany 3,065 22.0 56.0 56.0 Ireland 2,275 22.0 60.0 60.0 Italy 1,450 10.0 72.0 72.0 (76.2) Luxembourg 5,940 18.45 58.4 58.4 Netherlands 3,180 19.2 72.0 72.0 United Kingdom 1,735 25.0 83.0 98.0 Notes: 1. Sterling amounts have been converted at the exchange rates prevailing on 29th November 1978. The exchange rate between the United Kingdom and overseas countries may not fully reflect differences in consumers' purchasing power. 2. All figures relate to the income year 1978 or 1978–79, except for France 1977—French tax rates are fixed in arrears. 3. All figures relate to national or federal tax only, with the exception of those in brackets which include local income taxes: Belgium: at the usual rates. Denmark: at the Copenhagen rates. Italy: in respect of investment income only at the composite rate of 15 per cent. deductible in computing income chargeable to national income tax.