HC Deb 27 February 1981 vol 999 cc444-5W
Mr. Cook

asked the Chancellor of the Exchequer if he will update for 1980–81 the information on the proportion of income paid in income tax by a married couple with two children aged under 11 years given in his replies of 22 January 1980, Official Report, c. 183–84 and 29 February 1980, Official Report, c. 177.

Mr. Peter Rees

The figures for 1979–80 and 1980–81 are as in the following table. The figures for 1979–80 have been revised now that the results of the new earnings survey for April 1980 are available. The updated figure used for earnings in 1979–80 is the average of the figures obtained in the new earnings survey of the average weekly earnings of full-time adult male manual workers at the April of the beginning and end of the year. For 1980–81 the estimated level of earnings in October 1980 has been used as the best estimate at present for 1980–81. This has been obtained by updating the figure in the new earnings survey for April 1980 of average earnings of full-time adult male manual workers, taking account of the movements in a centred three-month moving average of the monthly index of average earnings of all employees covering the whole economy. The figures of income include child benefit in addition to earnings. National insurance contributions are at the not-contracted-out rate.

Married Couple with Two Children Under 11
Half average earning Three-quarters average earnings Average earnings One and a half limes average earnings Two limes average earnings
Tax NIC Tax NIC Tax NIC Tax NIC Tax NIC
1979–80 7.0 5.6 14.0 5.9 17.7 6.0 21.6 5.4 23.6 4.1
1980–81 (October) 8.6 5.9 15.2 6.2 18.6 6.3 22.2 5.8 24.1 4.4