HC Deb 03 December 1981 vol 14 cc188-92W
Mr. Straw

asked the Chancellor of the Exchequer if he will publish in the Official Report tables showing the amount, in current prices, and the proportion in percentages of personal income, taken by (a) income taxes, (b) national insurance contributions, (c) value-added tax, (d) other central Government indirect taxes, (e) the aggregate of (a) to (d), (f) average domestic rate payments and (g) the aggregate of (a) to (d) and (f) for (i) a single person, (ii) a married couple without children both working, (iii) a married couple with two children, husband in work, wife not working, in each case at 50 per cent., 75 per cent., 100 per cent., 150 per cent. and 200 per cent. of average earnings, and child benefits where appropriate, and (iv) a married couple with two children on unemployment and supplementary benefit for each financial year from and including 1978–79 to 1981–82.

Mr. Brittan

[pursuant to his reply, 27 November 1981, c. 495]: The information is given in the following tables and notes:

50 per cent. Of Average Earnings
1978–79 1979–80 1980–81 1981–82
£ per week per cent. of gross income £ per week per cent. of gross income £ per week per cent. of gross income £ per week per cent. of gross income
Gross Earnings 47.21 55.59 66.83 74.38
Single
(a)
Income Tax 8.17 17.31 9.23 16.60 12.12 18.14 14.38 19.33
(b)
NICs 3.07 6.50 3.61 6.50 4.51 6.75 5.76 7.75
Married, both Working
(a)
Income Tax — — — 2.00 2.69
(b)
NICs 3.07 6.50 3.61 6.50 4.51 6.75 5.76 7.75
Married+2
(a)
Income Tax 3.46 6.61 5.48 8.62 7.67 10.18 9.93 11.79
(b)
NICs 3.07 5.86 3.61 5.68 4.51 5.98 5.76 6.84
75 per cent. of Average Earnings
1978–79 1979–80 1980–81 1981–82
£ per week Percentage of gross income £ per week Percentage of gross income £ per week Percentage of gross income £ per week Percentage of gross income
Gross Earnings 70.82 83.39 100.24 111.56
Single
a) Income Tax 15.96 22.54 17.57 21.07 22.14 22.09 25.53 22.88
b) NICs 4.60 6.50 5.42 6.50 6.78 6.75 8.65 7.75
c) VAT 2.00 2.82 3.82 4.58 4.68 4.67 5.33 4.78
d) Other Indirect Taxes 7.14 10.08 8.10 9.71 9.37 9.35 11.29 10.12
e) a + b + c + d 29.70 41.94 34.91 41.86 42.97 42.87 50.80 45.54
f) Rates 2.37 3.35 2.71 3.25 3.55 3.54 4.50 4.03
g) e + f 32.07 45.28 37.62 45.11 46.52 46.41 55.30 49.57
Married, both working
a) Income Tax 5.59 7.89 6.52 7.82 9.76 9.74 13.16 11.80
b) NICs 4.60 6.50 5.42 6.50 6.78 6.75 8.65 7.75
c) VAT 2.41 3.40 4.46 5.35 5.40 5.39 6.05 5.42
d) Other Indirect Taxes 9.84 13.89 10.94 13.12 12.63 12.60 15.27 13.69
e) a + b + c + d 22.44 31.69 27.34 32.79 34.57 34.49 43.13 38.66
f) Rates 2.80 3.95 3.20 3.84 4.17 4.16 5.28 4.73
g) e + f 25.24 35.64 30.54 36.62 38.74 38.65 48.41 43.39
Married + 2
a) Income Tax 11.20 14.74 13.82 15.12 17.69 16.26 21.09 17.37
b) NICs 4.60 6.06 5.42 5.93 6.78 6.23 8.65 7.12
c) VAT 2.02 2.66 3.85 4.21 4.65 4.27 5.31 4.37
d) Other Indirect Taxes 9.01 11.86 10.13 11.08 11.65 10.71 13.99 11.52
e) a + b + c + d 26.83 35.32 33.22 36.35 40.77 37.48 49.04 40.39
f) Rates 2.91 3.83 3.33 3.64 4.35 4.00 5.51 4.54
g) e + f 29.74 39.15 36.55 39.99 45.12 41.48 54.55 44.92
100 per cent. of Gross Earnings
1978–79 1979–80 1980–81 1981–82
£ per week Percentage of gross income £ per week Percentage of gross income £ per week Percentage of gross income £ per week Percentage of gross income
Gross Earnings 94.42 111.18 133.65 148.75
Single
a) Income Tax 23.75 25.15 25.91 23.30 32.16 24.06 36.69 24.67
b) NICs 6.14 6.50 7.23 6.50 9.02 6.75 11.53 7.75
c) VAT 2.84 3.01 5.44 4.89 6.68 5.00 7.66 5.15
d) Other Indirect Taxes 9.08 9.62 10.40 9.35 12.08 9.04 14.71 9.89
e) a + b + c + d 41.81 44.29 48.89 44.05 59.94 44.85 70.59 47.46
f) Rates 2.51 2.66 2.88 2.59 3.78 2.83 4.78 3.21
g) e + f 44.32 46.94 51.86 46.65 63.72 47.68 75.37 50.67

1978–79 1979–80 1980–81 1981–82
£ per week Percentage of gross income £ per week Percentage of gross income £ per week Percentage of gross income £ per week Percentage of gross income
Married, both working
a) Income Tax 12.85 13.61 14.72 13.24 19.78 14.80 24.32 16.35
b) NICs 6.14 6.50 7.23 6.50 9.02 6.75 11.53 7.75
c) VAT 3.26 3.45 6.06 5.45 7.37 5.51 8.35 5.61
d) Other Indirect Taxes 11.34 12.01 12.73 11.45 14.69 10.99 17.81 11.97
e) a + b + c + d 33.59 35.58 40.74 36.64 50.86 38.05 62.01 41.69
f) Rates 2.94 3.11 3.35 3.01 4.38 3.28 5.53 3.72
g) e + f 36.53 38.69 44.09 39.66 55.24 41.33 67.54 45.41
Married + 2
a) Income Tax 18.99 19.07 22.16 18.59 27.72 19.50 32.25 20.33
b) NICs 6.14 6.17 7.23 6.07 9.02 6.34 11.53 7.27
c) VAT 2.75 2.76 5.26 4.41 6.39 4.49 7.33 4.62
d) Other Indirect Taxes 10.41 10.46 11.84 9.93 13.68 9.62 16.44 10.36
e) a + b + c + d 38.29 38.46 46.49 39.01 56.81 39.95 67.55 42.59
f) Rates 3.07 3.08 3.52 2.95 4.60 3.24 5.82 3.67
g) e + f 41.36 41.54 50.01 41.96 61.41 43.19 73.37 46.26
150 per cent. of Average Earnings
1978–79 1979–80 1980–81 1981–82
£ per week Percentage of gross income £ per week Percentage of gross income £ per week Percentage of gross income £ per week Percentage of gross income
Gross Earnings 141.63 166.77 200.48 223.13
Single
a) Income Tax 39.33 27.77 42.59 25.54 52.21 26.04 59.00 26.44
b) NICs 7.80 5.51 8.78 5.26 11.14 5.56 15.50 6.95
c) VAT 4.59 3.24 8.85 5.31 10.89 5.43 12.48 5.59
d) Other Indirect Taxes 13.17 9.30 15.28 9.16 17.83 8.89 21.84 9.79
e) a+b+c+d 64.89 45.82 75.50 45.27 92.07 45.92 108.82 48.77
f) Rates 2.81 1.98 3.24 1.94 4.26 2.12 5.37 2.41
g) e+f 67.70 47.80 78.74 47.21 96.33 48.05 114.19 51.18
Married, Both Working
a) Income Tax 28.44 20.08 31.40 18.83 39.83 19.87 46.63 20.90
b) NICs 9.21 6.50 10.84 6.50 13.53 6.75 17.29 7.75
c) VAT 4.91 3.47 9.24 5.54 11.30 5.64 12.93 5.79
d) Other Indirect Taxes 14.37 10.15 16.26 9.75 18.81 9.38 22.89 10.26
e) a+b+c+d 56.93 40.20 67.74 40.62 83.47 41.64 99.74 44.70
f) Rates 3.19 2.25 3.66 2.19 4.79 2.39 6.05 2.71
g) e+f 60.12 42.45 71.40 42.81 88.26 44.02 105.79 47.41
Married+2
a) Income Tax 34.57 23.55 38.84 22.22 47.76 22.85 54.56 23.42
b) NICs 7.80 5.31 8.78 5.02 11.14 5.33 15.50 6.65
c) VAT 4.28 2.92 8.24 4.71 10.06 4.81 11.55 4.96
d) Other Indirect taxes 13.36 9.10 15.46 8.85 17.97 8.60 21.51 9.23
e) a+b+c+d 60.01 40.89 71.32 40.81 86.93 41.59 103.12 44.26
f) Rates 3.40 2.32 3.92 2.24 5.14 2.46 6.48 2.78
g) e+f 63.41 43.20 75.24 43.05 92.07 44.05 109.60 47.04
200 per cent. Of Average Earnings
1978–79 1979–80 1980–81 1981–82
£ per week Percentage of gross income £ per week Percentage of gross income £ per week Percentage of gross income £ per week Percentage of gross income
Gross Earnings 188.84 222.36 267.30 297.50
Single
a) Income Tax 56.03 29.67 60.03 27.00 74.70 27.95 87.60 29.45
b) NICs 7.80 4.13 8.78 3.95 11.14 4.17 15.50 5.21
Married, Both Working
a) Income Tax 44.02 23.31 48.07 21.62 59.88 22.40 70.29 23.63
b) NICs 12.28 6.50 14.45 6.50 18.04 6.75 23.06 7.75
Married+2
a) Income Tax 50.26 25.91 55.51 24.10 68.78 25.73 80.94 26.33
b) NICs 7.80 4.02 8.78 3.81 11.14 4.04 15.50 5.04