HC Deb 21 July 1980 vol 989 cc29-30W
Mr. Ralph Howell

asked the Chancellor of the Exchequer if he will publish a table showing net tax take, income tax and national insurance contribution, for each of a single-wage and a two-wage married couple, from gross weekly earnings or joint earnings of £65, £85, £105, £125, £145, £165, £185, £200, £300, £500, £700 and £1,000, assuming, where there are joint earnings, that each spouse earns exactly half, and that there are no other tax reliefs.

Mr. Peter Rees

The figures are as follows:

For calculating the national insurance contributions it has been assumed that the husband pays at the not contracted

TAX PLUS NATIONAL INSURANCE CONTRIBUTIONS
Weekly Earnings Single Wage Married Couple Two Wage Married Couple
£ £ £
65 11.51 2.84
85 18.86 8.91
105 26.21 15.78
125 33.56 22.66
145 40.91 29.53
165 48.26 36.41
185 54.26 43.28
200 58.76 48.44
300 93.20 84.41
500 191.58 150.02
700 307.83 237.04
1,000 487.83 391.60
out rate and that the wife has opted to pay the reduced rate.

Where beneficial it has been assumed that the couple would elect for separate taxation.

Mr. Ralph Howell

asked the Chancellor of the Exchequer if he will publish a table showing net tax during 1980–81, income tax plus national insurance contribution, less child benefit where appropriate, for each of two single people sharing accommodation, a single-wage married couple, a two-wage married couple, and married couples, single-wage, with each of two and four children, assuming annual earnings of £5,500 and what, when the earnings are jointly earned, each person earns half the joint amount.

Mr. Peter Rees

The figures for total earnings of £5,500 are as follows:

Tax plus national insurance contributions, less child benefit
£
Two single persons … 1,196
Single wage married couple … 1,378
Two wage married couple … 835
Single wage married couple with 2 children … 933
Single wage married couple with 4 children … 489

National insurance contributions have been calculated at the not contracted out rate except for the two-wage married couple where it has been assumed that the wife pays the reduced rate.

Child benefit used in the calculation is the amount that will be received in the year 1980–81.