§ Mr. Strawasked the Chancellor of the Exchequer if, pursuant to the answers given by him to the hon. Member for Blackburn, Official Report, 3 December 1981, c. 188–92, 17 February 1982, c. 152–54, and 18 March 1982, c. 198–201, he will publish in the Official Report tables showing (a) the proportion in per cent., (b) the amount in current prices and (c) the amount in constant 1982–83 prices, of personal income taken by taxation and rates for the year 1983–84, taking account of any changes announced in his Budget statement and any previously announced changes, and for each of the years 1978–79, 1979–80, 1980–81, 1981–82 for each level of average earnings, each category of taxpayer, and each category of taxation and rates as were used in the above mentioned answers and on a comparable basis.
§ Mr. Ridley[pursuant to his reply, 23 March 1983, c. 421]: The figures for the years 1981–82 to 1983–84 are given as follows in pounds per week at current and constant 1982–83 prices, and as percentages of gross earnings-or gross earnings plus child benefit in the case of the family with children. Figures for earlier years back to 1978–79 have already been given—3 December 1981, Vol. 14, c. 188–192; and 17 February 1982, Vol. 18 c. 151–54. In order to obtain corresponding values at 1982 prices, the pounds per week figures given in those answers may be multiplied by the following price factors:
Price factor 1978–79 1.610 1979–80 1.390 1980–81 1.195 Estimates of indirect tax payments are based on family expenditure survey data and are not reliable at earnings below three quarters, and above one and a half times average earnings. Definitions are as shown in Notes to tables.—[10 December 1931, Vol. 14, c. 474–79.]
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Single Married, both working Married couple + 2 children £ per week £ per week 1982–83 prices Per cent, of gross income £ per week £ per week 1982–83 prices Per cent of gross income £ per week £ per week 1982–83 prices Per cent, of gross income 75 per cent of average earnings 1981–82 (a) Income tax 25.45 27.28 22.9 13.08 14.02 11.8 21.01 22.52 17.3 (b) NIC 8.63 9.25 7.8 8.63 9.25 7.8 8.63 9.25 7.1 (c) VAT 4.70 5.04 4.2 5.32 5.70 4.8 4.21 4.51 3.5 (d) Other indirect taxes 10.67 11.44 9.6 15.94 17.09 14.3 13.41 14.38 11.1 (e) a+b+c+d 49.45 53.01 44.4 42.97 46.07 38.6 47.26 50.66 39.0 (f) Rates 4.71 5.05 4.2 4.72 5.06 4.2 5.20 5.57 4.3 (g) e+f 54.16 58.06 48.7 47.69 51.12 42.8 52.46 56.24 43.3 1982–83 (a) Income tax 27.38 27.38 22.6 13.27 13.27 10.9 22.30 22.30 16.9 (b) NIC 10.62 10.62 8.8 10.62 10.62 8.8 10.62 10.62 8.0 (c) VAT 5.11 5.11 4.2 5.85 5.85 4.8 4.64 4.64 3.5 (d) Other indirect taxes 10.99 10.99 9.1 16.49 16.49 13.6 13.86 13.86 10.5 (e) a+b+c+d 54.10 54.10 44.6 46.23 46.23 38.1 51.42 51.42 38.9 (f) Rates 5.21 5.21 4.3 5.23 5.23 4.3 5.76 5.76 4.4 (g) e+f 59.31 59.31 48.9 51.46 51.46 42.4 57.18 57.18 43.2 1983–84 (a) Income tax 28.47 26.99 22.0 12.34 11.70 9.5 22.64 21.46 16.0 (b) NIC 11.63 11.02 9.0 11.63 11.02 9.0 11.63 11.02 8.2 (c) VAT 5.58 5.29 4.3 6.47 6.13 5.0 5.15 4.88 3.6 (d) Other indirect taxes 11.46 10.86 8.9 17.19 16.29 13.3 14.44 13.69 10.2 (e) a+b+c+d 57.14 54.16 44.2 47.63 45.15 36.9 53.86 51.05 38.1 (f) Rates 5.44 5.16 4.2 5.47 5.18 4.2 6.04 5.73 4.3 (g) e+f 62.58 59.32 48.4 53.10 50.33 41.1 59.90 56.78 42.4 100 per cent, of average earnings 1981–82 (a) Income tax 36.58 39.22 24.6 24.21 25.95 16.3 32.14 34.46 20.3 (b) NIC 11.50 12.33 7.7 11.50 12.33 7.7 11.50 12.33 7.3 (c) VAT 6.67 7.15 4.5 7.18 7.70 4.8 5.97 6.40 3.8 (d) Other indirect taxes 13.64 14.62 9.2 18.15 19.46 12.2 15.84 16.98 10.0 (e) a+b+c+d 68.39 73.32 46.1 61.04 65.44 41.1 65.45 70.17 41.4 (f) Rates 5.02 5.38 3.4 5.00 5.36 3.4 5.60 6.00 3.5 (g)e+f 73.41 78.70 49.5 66.04 70.80 44.5 71.05 76.17 44.9 1982–83 (a) Income tax 39.51 39.51 24.4 25.40 25.40 15.7 34.43 34.43 19.9 (b) NIC 14.16 14.16 8.8 14.16 14.16 8.8 14.16 14.16 8.2 (c) VAT 7.24 7.24 4.5 7.85 7.85 4.9 6.53 6.53 3.8 (d) Other indirect taxes 14.08 14.08 8.7 18.78 18.78 11.6 16.36 16.36 9.5 (e) a+b+c+d 74.99 74.99 46.3 66.19 66.19 40.9 71.48 71.48 41.4 (f) Rates 5.55 5.55 3.4 5.54 5.54 3.4 6.21 6.21 3.6 (g) e+f 80.54 80.54 49.8 71.73 71.73 44.3 77.69 77.69 45.0 1983–84 (a) Income tax 41.39 39.23 24.0 25.26 23.94 14.7 35.56 33.71 19.3 (b) NIC 15.51 14.70 9.0 15.51 14.70 9.0 15.51 14.70 8.4 (c) VAT 7.87 7.46 4.6 8.62 8.17 5.0 7.19 6.82 3.9 (d) Other indirect taxes 14.65 13.89 8.5 19.59 18.57 11.4 17.07 16.18 9.3 (e) a+b+c+d 79.42 75.28 46.1 68.98 65.38 40.0 75.33 71.40 40.8 (f) Rates 5.80 5.50 3.4 5.80 5.50 3.4 6.50 6.16 3.5 (g) e+f 85.22 80.78 49.5 74.78 70.88 43.4 81.83 77.56 44.4 150 per cent, of average earnings 1981–82 (a) Income tax 58.85 63.09 26.4 46.47 49.82 20.9 54.40 58.32 23.4 (b) NIC 15.50 16.62 7.0 17.25 18.49 7.7 15.50 16.62 6.7 (c) VAT 10.76 11.54 4.8 10.89 11.67 4.9 9.62 10.31 4.1 (d) Other indirect taxes 19.81 21.24 8.9 22.57 24.20 10.1 20.87 22.37 9.0 (e) a+b+c+d 104.92 112.48 47.1 97.18 104.18 43.7 100.39 107.62 43.2 (f) Rates 5.66 6.07 2.5 5.57 5.97 2.5 6.43 6.89 2.8 (g) e+f 110.58 118.55 49.7 102.75 110.15 46.2 106.82 114.52 46.0 1982–83 (a) Income tax 63.78 63.78 26.3 49.67 49.67 20.5 58.70 58.70 23.1 (b) NIC 19.25 19.25 7.9 21.24 21.24 8.8 19.25 19.25 7.6 (c) VAT 11.66 11.66 4.8 11.85 11.85 4.9 10.48 10.48 4.1 (d) Other indirect taxes 20.50 20.50 8.4 23.35 23.35 9.6 21.57 21.57 8.5 (e) a+b+c+d 115.19 115.19 47.5 106.11 106.11 43.7 110.00 110.00 43.3 (f) Rates 6.26 6.26 2.6 6.17 6.17 2.5 7.13 7.13 2.8 (g) e+f 121.45 121.45 50.0 112.28 112.28 46.3 117.13 117.13 46.1 182W183W
Single Married, both working Married couple + 2 children £ per week £per week 1982–83 prices Per cent, of gross income £ per week £ per week 1982–83 prices Per cent of gross income £ per week £ per week 1982–83 prices Per cent, of gross income 1983–84 (a) Income tax 67.23 63.73 26.0 51.11 48.45 19.8 61.41 58.21 22.7 (b) NIC 21.15 20.05 8.2 23.26 22.05 9.0 21.15 20.05 7.8 (c) VAT 12.64 11.98 4.9 12.93 12.26 5.0 11.43 10.83 4.2 (d) Other indirect taxes 21.30 20.19 8.2 24.38 23.11 9.4 22.55 21.37 8.3 (e) a+b+c+d 122.32 115.94 47.3 111.68 105.86 43.2 116.54 110.46 43.1 (f) Rates 6.54 6.20 2.5 6.46 6.12 2.5 7.47 7.08 2.8 (g) e+f 128.86 122.14 49.9 118.14 111.98 45.7 124.01 117.55 45.8 200 per cent, of gross average earnings 1981–82 (a) Income tax 87.28 93.56 29.4 70.00 75.04 23.6 80.62 86.42 26.3 (b) NIC 15.50 16.62 5.2 23.00 24.66 7.8 15.50 16.62 5.1 Income tax and NIC 102.78 110.18 34.6 93.00 99.70 31.4 96.12 103.04 31.4 1982–83 (a) Income tax 92.94 92.94 28.7 73.98 73.98 22.9 86.02 86.02 25.7 (b) NIC 19.25 19.25 6.0 28.32 28.32 8.8 19.25 19.25 5.8 Income tax and NIC 112.19 112.19 34.7 102.30 102.30 31.7 105.27 105.27 31.5 1983–84 (a) Income tax 96.03 91.02 27.9 76.96 72.95 22.3 88.26 83.66 24.7 (b) NIC 21.15 20.05 6.1 31.01 29.39 9.0 21.15 20.05 5.9 Income tax and NIC 117.18 111.07 34.0 107.97 102.34 31.3 109.41 103.71 30.7 500 per cent, of gross average earnings 1981–82 (a) Income tax 330.78 354.60 44.6 246.17 263.89 33.2 321.89 345.07 42.8 (b) NIC 15.50 16.62 2.1 31.00 33.23 4.2 15.50 16.62 2.1 Income tax and NIC 346.28 371.22 46.7 277.17 297.12 37.4 337.39 361.69 44.9 1982–83 (a) Income tax 355.23 355.23 43.9 263.08 263.08 32.5 345.07 345.07 42.1 (b) NIC 19.25 19.25 2.4 38.50 38.50 4.8 19.25 19.25 2.4 Income tax and NIC 374.48 374.48 46.3 301.58 301.58 37.3 364.32 364.32 44.4 1983–84 (a) Income tax 368.31 349.11 42.8 271.73 257.56 31.5 356.66 338.07 40.8 (b) NIC 21.15 20.05 2.5 42.30 40.09 4.9 21.15 20.05 2.4 Income tax and NIC 389.46 369.16 45.2 314.03 297.65 36.4 377.81 358.12 43.2 700 per cent, of average earnings 1981–82 (a) Income tax 508.85 545.49 49.0 403.60 432.66 38.9 499.97 535.97 47.7 (b) NIC 15.50 16.62 1.5 31.00 33.23 3.0 15.50 16.62 1.5 Income tax and NIC 524.35 562.11 50.5 434.60 465.89 41.9 515.47 552.59 49.2 1982–83 (a) Income tax 549.38 549.38 48.5 431.53 431.53 38.1 539.23 539.23 47.2 (b) NIC 19.25 19.25 1.7 38.50 38.50 3.4 19.25 19.25 1.7 Income tax and NIC 568.63 568.63 50.2 470.03 470.03 41.5 558.48 558.48 48.9 1983–84 (a) Income tax 575.08 545.10 47.7 444.23 421.07 36.8 563.43 534.06 46.2 (b) NIC 21.15 20.05 1.8 42.30 40.09 3.5 21.15 20.05 1.7 Income tax and NIC 596.23 565.15 49.5 486.53 461.16 40.3 584.58 554.11 47.9 1,000 per cent, of average earnings 1981–82 (a) Income tax 775.98 831.85 52.3 661.54 709.17 44.6 767.09 822.32 51.4 (b) NIC 15.50 16.62 1.0 31.00 33.23 2.1 15.50 16.62 1.0 Income tax and NIC 791.48 848.47 53.3 692.54 742.40 46.7 782.59 838.94 52.4 1982–83 (a) Income tax 840.63 840.63 52.0 710.44 710.44 43.9 830.47 830.47 51.0 (b) NIC 19.25 19.25 1.2 38.50 38.50 2.4 19.25 19.25 1.2 Income tax and NIC 859.88 859.88 53.2 748.94 748.94 46.3 849.72 849.72 52.2 1983–84 (a) Income tax 885.22 839.07 51.4 738.51 700.01 42.9 873.57 828.03 50.3 (b) NIC 21.15 20.05 1.2 42.30 40.09 2.5 21.15 20.05 1.2 Income tax and NIC 906.37 859.12 52.6 780.81 740.10 45.4 894.72 848.08 51.5
Single Married, both working Married couple + 2 children £ per week £;per week 1982–83 prices Per cent, of gross income £ per week £ per week 1982–83 prices Per cent of gross income £ per week £ per week 1982–83 prices Per cent, of gross income 2,000 per cent, of average earnings 1981–82 (a) Income tax 1,666.38 1,786.36 56.2 1,551.94 1,663.68 52.3 1,657.49 1,776.83 55.7 (b) NIC 15.50 16.62 0.5 31.00 33.23 1.0 15.50 16.62 0.5 Income tax and NIC 1,681.88 1,802.98 56.7 1,582.94 1,696.91 53.3 1,672.99 1,793.45 56.2 1982–83 (a) Income tax 1,811.43 1,811.43 56.0 1,681.24 1,681.24 52.0 1,801.27 1,801.27 55.5 (b) NIC 19.25 19.25 0.6 38.50 38.50 1.2 19.25 19.25 0.6 Income tax and NIC 1,830.68 1,830.68 56.6 1,719.74 1,719.74 53.2 1,820.52 1,820.52 56.1 1983–84 (a) Income tax 1,919.02 1,818.98 55.7 1,770.43 1,678.13 51.4 1,907.37 1,807.93 55.2 (b) NIC 21.15 20.05 0.6 42.30 40.09 1.2 21.15 20.05 0.6 Income tax and NIC 1,940.17 1,839.03 56.3 1,812.73 1,718.22 52.6 1,928.52 1,827.98 55.8