§ Mr. Gordon Brownasked the Chancellor of the Exchequer (1) if he will show tax and national insurance in 1986–87 as a proportion of earnings, together with a breakdown of the reliefs and allowances applicable in the cases of a married man with earnings of £100,000 per annum, making an annual investment of £40,000 from his earnings under the business expansion scheme as well as claiming tax relief on (a) a mortgage loan of £30,000, assuming a monthly interest payment of £306.25, (b) an annual investment of £5,000 into an approved pension and (c) a life insurance policy taken out before 13 March 1984 and with an annual premium of £1,000;
(2) if he will show tax and national insurance in 1986–87 as a proportion of earnings, together with a breakdown of the reliefs and allowances applicable in the case of a married man with earnings of £30,000 per annum, and making an annual investment from his earnings of £5,000 under the business expansion scheme as well as claiming tax relief on (a) a mortgage loan of £30,000, assuming a monthly interest payment of £306.25, (b) an annual investment of £1,500 into an approved pension and (c) a life insurance policy taken out before 13 March 1984 and with an annual premium of £200;
(3) if he will show tax and national insurance in 1986–87 as a proportion of earnings, together with a breakdown of the reliefs and allowances applicable in the following cases: (a) a married man with earnings of £30,000 per annum, (b) a married man with earnings of £100,000 per annum (c) a married man on the level of average male earnings assumed for 1986 and (d) a single person earning £100 per week.
§ Mr. Moore[pursuant to his replies, 8 April 1986, c. 98–9]: The information is as follows:
317W
1986–87 Gross earnings Personal allowance Relief due to pension contributions Relief due to mortgate interest payments Relief due to BES investments (£ per year) Value of relief due on life insurance premium Income tax (£ per year) National insurance Tax and National insurance as percentage of gross earnings (£ per year) (£ per year) (£ per year) (£ per year) (£ per year) (£ per year) (£ per year) (£ per year) (Percent) Married man* (i) 11,118 3,655 — — — — 2,164.27 †1,000.62 28.5 (ii) 30,000 3,655 — — — — 10,334.30 †1,333.80 38.9 (iii) 30,000 3,655 1,500 3,675 5,000 30 4,659.30 ‡1,057.65 19.1 (iv) 100,000 3,655 — — — — 49,910.00 †1,333.80 51.2 (v) 100,000 3,655 5,000 3,675 40,000 150 20,555.00 ‡1,057.65 21.6 Single person (vi) 5,200 2,335 — — — — 830.85 †468.00 25.0 * All occupations average earnings for males in full time employment paid at adult rates † Contracted in rate ‡ Contracted out rate