§ Mr. Nellistasked the Chancellor of the Exchequer if he will estimate the amount paid in (a) income tax, (b) national insurance, (c) indirect taxes, and (d) superannuation in 1982–83 by (i) a staff nurse on a basic salary of £4,998 with overtime earnings of £850 per annum and (ii) a hospital cleaner on a basic salary of £3,433 with overtime earnings of £1,294 per annum.
§ Mr. Kenneth Clarke[pursuant to his reply, 13 December 1983, c. 405]: Following is an estimate for 1983–84, the year to which the earnings figures given relate, for
receiving the earnings specified:
- (a)a single person or married woman, and
- (b)a married man
£ £ Staff Nurse Hospital Cleaner (a) Single person or married woman: Income Tax 1,129 831 National insurance contributions 284 207 Superannuation 300 172 (b) Married man: Income tax 826 528 National insurance contributions 284 207 Superannuation 300 172 Notes:
1. Income tax has been estimated on the assumption that no reliefs are due other than for superannuation contributions and personal allowance. No estimate has been made of any relief deducted at source (e.g. for mortgage interest or life insurance).
2. No account has been taken of any entitlement to child benefit.
3. National insurance contributions are at the fully contracted-out rates.
4. Superannuation contributions are at the rate of six per cent. (staff nurse) and five per cent. (cleaner) on pay excluding overtime.
Estimates of indirect taxes are generally derived from national survey data covering a cross-section of the whole working population; it would be misleading to apply these to individual staff types in a particular industry.