HC Deb 01 December 1983 vol 49 c576W
Mr. Austin Mitchell

asked the Chancellor of the Exchequer whether he will publish in the Official Report a table showing for each year since 1970 the percentage rate of tax, including national insurance contributions of both the employer and the employee, paid on the marginal earnings of (a) an average earner and (b) an earner with 10 times average earnings.

Mr. Moore

The information in the following table is for a married man, under 65, with no income other than his earnings and no tax reliefs other than his personal allowance and, where appropriate, earned income relief. In all years, 10 times average earnings—and, in the period up to 19 September 1971, average earnings—are above the ceiling for national insurance contributions. Average earnings are for full-time adult males in all occupations.