§ Dr. McDonald
asked the Chancellor of the Exchequer if, pursuant to the answer given on 7 February, Official Report, columns 277–8, about tax and national insurance contributions, he will show for 1986–87 those ranges of earnings within which the burden of income tax plus national insurance is less than in 1978–79.
§ Mr. Moore
[pursuant to his reply, 8 April 1986]: The table shows the ranges of earnings within which income tax plus national insurance contributions form a smaller proportion of gross earnings in 1986–87 than in 1978–79, assuming that earnings have risen in line with the national average.
At all income levels those whose earnings have risen in line with the national average have seen a real increase in their take home pay since 1978–79.
Ranges of earnings in 1986–87 where income tax* and NIC form a smaller proportion of gross earnings in 1986–87 than in 1978–79 (£ per week and per cent. average earnings) up to (£) Per cent. Above (£) Per cent. Single 60.03 28 293 137 Married couple both† working, no children 139.75 ‡39 554 ‡156
(£ per week and per cent. average earnings) up to (£) Per cent. Above (£) Per cent. Married couple husband only working, two children under 11 77.00 36 326 152 * Less child benefit where appropriate. † On the assumption that husband and wife each have the same multiple of the appropriate all occupations figure for average earnings (full time males and females respectively). ‡ Percentage of joint income.