§ Mr. Ralph Howellasked the Prime Minister what were the average earnings of married women in 1978, 1979 and 1980; and how these compare with the average income tax paid by married men in each of these years.
§ The Prime MinisterThe only source which distinguishes the employment income of married women is the Inland Revenue's survey of personal incomes, which8W relates to financial, not calendar, years. The 1978–79 figures given in the first column of the following table are taken fron the results of the survey for that year and the remaining figures are estimates drawn from these. Since the survey is based on a sample of taxpayers' records, and there is no requirement for earnings below a certain level to be reported to the Inland Revenue, women with low levels of employment income have not been taken into account in calculating the averages. Hence they are higher than would be expected for the earnings of all married women.
Under the present structure of the income tax system, the tax due on a married man's own income cannot be distinguished from that due on his wife's. The figures in the second and third columns of the following table are estimates of the average income tax liability on the combined incomes of husbands and wives, showing the figures for all married couples—column 2—and for couples where the wife has earned income—column 3.
Average earnings, net of expenses, of married women whose earnings are covered by tax records Average Income Tax All married couples Married couples where the wife has earned income £ £ £ 1978–79 1860 1170 1240 1979–80 2180 1310 1390 1980–81 2510 1590 1680