HC Deb 04 March 1983 vol 38 cc256-7W
Mr. Lee

asked the Chancellor of the Exchequer what is the annual tax and national insurance liability of a single wage married couple with two children earning £132 a week, assuming that only the personal tax allowances apply and that the father is contracted in to the state pension scheme (a) gross and (b) net of all benefits; and what are the comparable figures in each of the other European Community member states.

Mr. Ridley

The information requested is given in the following table:

Single Wage Married Couple with Two Dependent ChildrenEarning £132 a Week
Income tax and social security contributions (£ sterling) Income tax and social security contributions, less social security benefits receivable (£ sterling)
Belgium 1,580 850
Denmark 1,895 1,580
France 860 425
Germany 1,795 1,330
Greece 1,255 1,060
Ireland 1,530 1,295
Italy 1,600 1,280
Luxembourg 860 295
Netherlands 2,140 1,440
United Kingdom 1,933 1,363

Notes:

1. The figures shown are for 1982—1982–83 in the case of the United Kingdom and Ireland. For Belgium and Italy the 1982 figures are provisional.

2. Conversions to sterling were made at the exchange rates prevailing in London on 31 December 1982. They may not fully reflect differencies in purchasing power between sterling and other currencies.

3. Some countries have standard tax reliefs for wage earners—for example, employment income reliefs, minimum expenses deductions, and relief for social security contributions. In calculating the tax liabilities, these reliefs have been taken into account, for the countries concerned, as well as the relevant personal allowances.

4. Local income taxes in Belgium and Denmark at typical rates have been taken into account.

5. In some EC countries child benefits vary with the age of the child. The benefits taken into account are the minimum benefits payable. For Italy the benefit payable for the non-earning spouse has also been taken into account.