§ Mr. MacGregorasked the Chancellor of the Exchequer whether he will publish a table showing the annual income tax liability in 1945–46 and subsequent years for a married couple with two children aged not over 11 years, assuming gross earnings equal to the average male earnings in the United Kingdom.
518W
§ Mr. Robert SheldonThe figures are:
Tax £ 1945–46 … … … … 13.80 1946–47 … … … … — 1947–48 … … … … — 1948–49 … … … … — 1949–50 … … … … 0.10 1950–51 … … … … 2.10 1951–52 … … … … 2.90 1952–53 … … … … — 1953 54 … … … … 1.50 1954–55 … … … … 5.30 1955–56 … … … … 2.10 1956–57 … … … … 5.40 1957–58 … … … … 10.40 1958–59 … … … … 12.60 1959–60 … … … … 16.60 1960–61 … … … … 25.20 1961–62 … … … … 30.50 1962–63 … … … … 35.00 1963–64 … … … … 26.50 1964–65 … … … … 43.00 1965–66 … … … … 61.60 1966–67 … … … … 70.20 1967–68 … … … … 84.20 1968–69 … … … … 133.50 1969–70 … … … … 167.70 1970–71 … … … … 213.60 1971–72 … … … … 217.50 1972–73 … … … … 233.36 1973–74 … … … … 316.80 1974–75 … … … … 440.70 1975–76 … … … … 642.50 1976–77 … … … … 698.80 1977–78 … … … … 696.20 The figure for 1977–78 is affected by the reduction in tax allowances for children accompanying the introduction of child benefit.
Average male earnings have been taken to be the annual equivalent of the average weekly earnings of full time manual workers in October of the years 1946–47 to 1969–70 and in July for 1945–46. For the years 1970–71 to 1976–77 they are the average of the New Earnings Survey estimates of the average weekly earnings of full-time adult male manual workers, in April at the start and finish of each income tax year. For 1977–78 the New Earnings Survey figure for April 1977 has been updated by the monthly index of average earnings at October 1977.