§ Mr. McTaggartasked the Chancellor of the Exchequer if he will publish a table showing the changes in the percentage of income paid in tax and national insurance between 1979–80 and the latest available year for the following groups: (a) a single person, (b) a childless couple, (c) a couple with two children under 11 years of age, (d) a couple with one child under 11 and one 11 to 16 years, (e) a couple with two children under 11 and two 11 to 16 years in the following income categories (i) half average earnings, (ii) three quarters average earnings, (iii) average earnings, (iv) one and a half times average earnings and (v) twice average earnings.
§ Mr. RidleyThe information requested for the couple with four children is given in the table attached. Comparable figures for the other family types, together with notes setting out the basis of the calculations, have been given in answers to the hon. Member for Blackburn (Mr. Straw) on 3 December 1981—[Vol. 14, c.188–192]—and 18 March 1982—[Vol. 20, c. 199–201.] In neither of the years did the age of the children affect tax payments or benefit receipts.
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Married Couple, Single Earner, 4 Children Percentage of gross earnings plus child benefit 1979–80 1982–83 50 per cent. average earnings Gross earnings £ per week 55–59 80–00 (a) Income tax 7.7 9.7 (b) NIC 5.0 6.9 (c) (a) + (b) 12.7 16.6 75 per cent. average earnings Gross earnings £ per week 83.39 120.00
Percentage of gross earnings plus child benefit 1979–80 1982–83 (a) Income tax 13.9 15.4 (b) NIC 5.5 7.4 (c) (a) + (b) 19.4 22.8 100 per cent, average earnings Gross earnings £ per week 111.18 160.00 (a) Income tax 17.4 18.6 (b) NIC 5.7 7.7 (c) (a) + (b) 23.1 26.3 150 per cent, average earnings Gross earnings £ per week 166.67 240.00 (a) Income tax 21.3 22.1 (b) NIC 4.8 7.4 (c) (a) + (b) 26.1 29.5 200 per cent, average earnings Gross earnings £ per week 222.36 320.00 (a) Income tax 23.3 24.7 (b) NIC 3.7 5.6 (c) (a) + (b) 27.0 30.4