§ Mr. Rookerasked the Chancellor of the Exchequer if he will construct an index, with 1978–79 equalling 100, of the changes in the level of income tax and national insurance contributions for each subsequent year for a taxpayer on (a) two thirds, (b) average, (c) five times average and (d) 10 times average earnings for households where the taxpayer is (i) single, (ii) married, (iii) married with two children, (iv) married with four children, and in all cases assuming that the wife does not work.
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§ Mr. Moore[pursuant to his reply, 21 November 1983, c. 51.]: The following table shows (a) income tax plus national insurance contributions less child benefit where appropriate as a percentage of gross earnings; and (b) real net income after income tax, NIC and child benefit in index number form with 1978–79 equalling 100. The
Multiple of average earnings Single ⅔ 1 5 10 (a) (b) (a) (b) (a) (b) (a) (b) 1978–79 27.7 100.0 31.7 100.0 52.6 100.0 61.7 100.0 1979–80 26.5 103.5 29.8 104.5 43.1 122.0 51.6 152.6 1980–81 27.8 104.9 30.8 106.4 44.5 122.9 52.3 155.4 1981–82 29.7 101.8 32.4 103.5 46.7 117.7 53.3 151.3 1982–83 30.3 101.7 33.1 103.2 46.1 119.8 53.1 153.3 1983–84 30.0 104.1 33.0 105.4 45.1 124.4 52.6 157.9 Married with no children (a) (b) (a) (b) (a) (b) (a) (b) 1978–79 22.2 100.0 28.0 100.0 50.9 100.0 66.8 100.0 1979–80 21.4 102.7 26.4 103.9 41.8 120.6 50.9 150.4 1980–81 22.9 104.2 27.5 105.8 43.2 121.5 51.6 153.1 1981–82 25.2 100.6 29.4 102.6 45.5 116.2 52.7 148.9 1982–83 25.5 100.9 29.9 102.6 44.9 118.4 52.4 151.0 1983–84 24.9 103.8 29.6 105.1 43.8 123.1 51.9 155.7 Married with two children (both under 11) (a) (b) (a) (b) (a) (b) (a) (b) 1978–79 12.0 100.0 21.2 100.0 49.2 100.0 65.9 100.0 1979–80 10.6 103.3 19.2 104.2 40.3 119.5 50.2 148.7 1980–81 13.3 103.6 21.1 105.2 41.9 120.1 51.0 151.1 1981–82 15.3 100.8 22.8 102.6 44.1 115.1 52.1 147.1 1982–83 15.3 101.5 23.1 102.9 43.5 117.3 51.8 149.2 1983–84 14.2 104.8 22.5 105.7 42.3 122.0 51.2 153.9 Married with four children (two under 11, one 11–15, one over 16) (a) (b) (a) (b) (a) (b) (a) (b) 1978–79 0.8 100.0 13.7 100.0 47.2 100.0 64.9 100.0 1979–80 -0.2 102.7 12.1 103.7 38.9 117.7 49.4 146.3 1980–81 3.7 102.1 14.7 103.9 40.7 118.1 50.3 148.5 1981–82 5.3 99.9 16.1 101.7 42.8 113.3 51.4 144.7 1982–83 5.0 101.0 16.3 102.3 42.1 115.6 51.1 146.8 1983–84 3.6 104.5 15.4 105.4 40.9 120.2 50.5 151.5