§
Mr. Norman Lamont
[pursuant to his reply, 23 March 1987, c. 40]:The latest estimates are given in the tables. They are based on a projection from the 1984–85 survey of personal incomes and are therefore provisional. They exclude wives who have no Inland Revenue tax record because their earnings are below the PAYE reporting limit.
| Numbers and cost of the wife's earned income allowance, 1987–88 by range of wife's income1 |
| Wife's income1 lower limit (£ pa) |
Number of earning wives2 '000s) |
Cost of wife's earned income allowance3(£ million) |
| 1 |
960 |
105 |
| 1,000 |
1,010 |
385 |
| 2,000 |
1,150 |
700 |
| 3,000 |
830 |
550 |
| 4,000 |
590 |
390 |
| 5,000 |
560 |
385 |
| 6,000 |
600 |
415 |
| 7,000 |
380 |
265 |
| 8,000 |
280 |
200 |
| 9,000 |
170 |
135 |
| 10,000 |
300 |
265 |
| 12,000 |
170 |
165 |
| 15,000 |
70 |
75 |
| 20,000 |
20 |
30 |
| 30,000 |
10 |
15 |
| All ranges |
7,100 |
4,080 |
| 1 Wife's total earned income. |
| 2All married women with earned income benefit from the wife's earned income allowance. The figures exclude those with earnings below the PAYE reporting limit and self-employed wives making a net loss. |
| 3 Including personal allowance claimed by wives with separate earnings election. |
| Distribution of total income11987–88 |
| Numbers |
|
|
Tax units aged under 65 |
Tax units aged over 65 |
|
|
Range of total income Lower limit (£ pa) |
Single people ('000s) |
Married couples without wife's earned income ('000s) |
Married couples with wife's earned income ('000s) |
Single people ('000s) |
Married couples without wife's earned income ('000s) |
Married couples with wife's earned income ('000s) |
|
|
1,0002 |
1,120 |
170 |
30 |
30 |
20 |
5 |
|
|
2,0002 |
1,150 |
260 |
60 |
460 |
30 |
10 |
|
|
3,000 |
900 |
160 |
70 |
360 |
120 |
30 |
|
|
4,000 |
900 |
190 |
100 |
220 |
210 |
110 |
|
|
5,000 |
1,070 |
240 |
140 |
140 |
220 |
90 |
|
|
6,000 |
910 |
280 |
140 |
100 |
110 |
80 |
|
|
7,000 |
810 |
310 |
170 |
90 |
90 |
70 |
|
|
8,000 |
690 |
380 |
210 |
60 |
80 |
60 |
|
|
9,000 |
560 |
370 |
280 |
50 |
40 |
50 |
|
|
10,000 |
800 |
820 |
700 |
60 |
60 |
70 |
|
|
12,000 |
500 |
860 |
1,230 |
60 |
40 |
70 |
|
|
15,000 |
320 |
570 |
1,650 |
40 |
40 |
70 |
|
|
20,000 |
100 |
190 |
710 |
20 |
20 |
50 |
|
|
25,000 |
50 |
100 |
340 |
10 |
10 |
10 |
|
|
30,000 |
40 |
110 |
380 |
10 |
20 |
20 |
|
|
50,000 |
20 |
50 |
70 |
5 |
10 |
10 |
|
| 1 Total income for income tax purposes. |
| 2 Excluding those who have no Inland Revenue tax record because their earnings are below the PAYE reporting limit. |
264W
| Numbers and cost of the wife's earned income allowance, 1987–88 by range of joint total income of husband and wife1 |
| Joint total income1 lower limit (£ pa) |
Number of earning wives2 ('000s) |
Cost of wife's earned income allowance3 (£ million) |
| 1 |
20 |
0 |
| 1,000 |
30 |
0 |
| 2,000 |
70 |
0 |
| 3,000 |
110 |
0 |
| 4,000 |
200 |
15 |
| 5,000 |
220 |
55 |
| 6,000 |
220 |
50 |
| 7,000 |
240 |
110 |
| 8,000 |
280 |
125 |
| 9,000 |
330 |
160 |
| 10,000 |
770 |
390 |
| 12,000 |
1,300 |
725 |
| 15,000 |
1,720 |
1,035 |
| 20,000 |
1,120 |
830 |
| 30,000 |
470 |
545 |
| All ranges |
7,100 |
4,080 |
| 1 Total income for income tax purposes |
| 2 All married women with earned income benefit from the wife's earned income allowance. The figures exclude those with earnings below the PAYE reporting limit and self-employed wives making a net loss. |
| 3 Including personal allowance claimed by wives with separate earnings election. |