§ Mr. Ralph Howellasked the Chancellor of the Exchequer if he will publish a table showing tax plus national insurance contribution less FAM child benefit where appropriate, as a percentage of gross earnings, for each of a single person, a married couple and couples with each of two and four children, and with earnings equal to 50 per cent., 75 per cent., 100 per cent., 200 per cent., and 300 per cent. of average male manual earnings in 213W 1950, 1960, 1970, 1978 and 1980, assuming single wage families in every case.
Single Per cent. Married couple Per cent. Married couple with 2 children aged under 11 Per cent. Married couple with 4 children aged 16, 14, 12 and 9 Per cent. 1950–51 Income tax plus NIC minus family allowance as a percentage of earnings: 50 per cent. × Average manual earnings … 9.0 6.6 0.0 –13.3 75 per cent. × Average manual earnings … 12.2 6.4 0.0 –8.9 100 per cent. × Average manual earnings … 14.2 9.7 0.5 –6.6 200 per cent. × Average manual earnings … 23.7 19.7 11.8 3.2 300 per cent. × Average manual earnings … 27.8 25.1 19.8 13.8 1960–61 Income tax plus NIC minus family allowance as a percentage of earnings 50 per cent. × Average manual earnings … 12.9 7.9 1.4 –12.4 75 per cent. × Average manual earnings … 15.5 10.4 1.0 –8.3 100 per cent. × Average manual earnings … 18.5 13.6 4.0 –6.2 200 per cent. × Average manual earnings … 24.3 21.7 15.7 5.6 300 per cent. × Average manual earnings … 27.4 25.2 20.5 13.8 1970–71 Income tax plus NIC minus family allowance as a percentage of earnings: 50 per cent. × Average manual earnings … 21.7 13.8 1.6 –12.7 75 per cent. × Average manual earnings … 26.5 21.2 11.3 –4.5 100 per cent. × Average manual earnings … 28.7 24.8 17.3 5.5 200 per cent. × Average manual earnings … 30.5 28.5 24.8 18.9 300 per cent. × Average manual earnings … 31.4 30.1 27.7 23.8 1978–79 Income tax plus NIC minus child benefit as a percentage of earnings: 50 per cent. × Average manual earnings … 22.5 14.5 0.5 –15.1 75 per cent. × Average manual earnings … 28.1 22.8 12.9 1.8 100 per cent. × Average manual earnings … 31.0 27.0 19.6 11.2 200 per cent. × Average manual earnings … 33.3 31.2 27.5 23.3 300 per cent. × Average manual earnings … 38.4 36.1 33.3 30.0 For 1950–51 and 1960–61 the average earnings are the annual equivalents of the average weekly earnings of males aged 21 and over in manufacturing and certain other industries at October in each year. For 1970–71 and 1978–79 the figures are based on the average of the new earnings survey estimates of the average earnings of full-time adult male manual workers at the start and finish of each tax year. No comparable earnings figures are available for 1980–81 at present.
For the married couples with children the amount of child benefits for 1978–79 included in the calculations includes the appropriate proportion of the increase payable from November 1978.
It has been assumed that the employees were not contracted out of the earnings-related or graduated pension schemes.