§
Mr. Norman Lamont
[holding answer 16 December 1987]: The information is given in the following tables.
851W
|
Single |
Married no children |
Married both working |
Married two children |
|
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
Income tax |
16.18 |
18.40 |
17.5 |
9.55 |
10.86 |
10.3 |
0.00 |
0.00 |
0.0 |
-3.71 |
-4.22 |
-4.0 |
NIC |
8.33 |
9.47 |
9.0 |
8.33 |
9.47 |
9.0 |
8.33 |
9.47 |
9.0 |
8.33 |
9.47 |
9.0 |
Total |
24.51 |
27.87 |
26.5 |
17.88 |
20.33 |
19.3 |
8.33 |
9.47 |
9.0 |
4.62 |
5.25 |
5.0 |
1985–86 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
17.05 |
18.31 |
17.2 |
9.84 |
10.56 |
9.9 |
0.00 |
0.00 |
0.0 |
-3.96 |
-4.25 |
-4.0 |
NIC |
8.93 |
9.59 |
9.0 |
8.93 |
9.59 |
9.0 |
7.54 |
8.10 |
7.6 |
8.93 |
9.59 |
9.0 |
Total |
25.98 |
27.89 |
26.2 |
18.77 |
20.15 |
18.9 |
7.54 |
8.10 |
7.6 |
4.97 |
5.34 |
5.0 |
1986–87 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
17.92 |
18.64 |
16.8 |
10.56 |
10.98 |
9.9 |
0.00 |
0.00 |
0.0 |
-3.64 |
-3.79 |
-3.4 |
NIC |
9.60 |
9.98 |
9.0 |
9.60 |
9.98 |
9.0 |
6.62 |
6.88 |
6.2 |
9.60 |
9.98 |
9.0 |
Total |
27.52 |
28.62 |
25.8 |
20.16 |
20.97 |
18.9 |
6.62 |
6.88 |
6.2 |
5.96 |
6.20 |
5.6 |
1987–88 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
18.09 |
18.09 |
15.9 |
10.98 |
10.98 |
9.7 |
0.00 |
0.00 |
0.0 |
-3.52 |
-3.52 |
-3.1 |
NIC |
10.23 |
10.23 |
9.0 |
10.23 |
10.23 |
9.0 |
7.05 |
7.05 |
6.2 |
10.23 |
10.23 |
9.0 |
Total |
28.32 |
28.32 |
24.9 |
21.21 |
21.21 |
18.7 |
7.05 |
7.05 |
6.2 |
6.71 |
6.71 |
5.9 |
Seventy-Five per cent. of average male earnings (£170.48 a week in 1987–88) |
|
Single |
Married no children |
Married both working |
Married two children |
|
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
1978–79 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
15.56 |
31.29 |
22.4 |
12.07 |
24.27 |
17.3 |
5.28 |
10.62 |
7.6 |
5.66 |
11.38 |
8.1 |
NIC |
4.52 |
9.09 |
6.5 |
4.52 |
9.09 |
6.5 |
4.52 |
9.09 |
6.5 |
4.52 |
9.09 |
6.5 |
VAT |
1.79 |
3.60 |
2.6 |
1.66 |
3.33 |
2.4 |
2.01 |
4.04 |
2.9 |
1.81 |
3.64 |
2.6 |
Other indirect |
6.19 |
12.44 |
8.9 |
7.13 |
14.33 |
10.2 |
8.20 |
16.48 |
11.8 |
6.92 |
13.92 |
9.9 |
Total of above |
28.05 |
56.41 |
40.3 |
25.37 |
51.02 |
36.5 |
20.01 |
40.23 |
28.7 |
18.91 |
38.03 |
27.2 |
Domestic rates |
2.38 |
4.80 |
3.4 |
2.35 |
4.72 |
3.4 |
2.89 |
5.80 |
4.1 |
2.37 |
4.77 |
3.4 |
Total |
30.44 |
61.21 |
43.7 |
27.72 |
55.75 |
39.8 |
22.89 |
46.03 |
32.9 |
21.28 |
42.79 |
30.6 |
1979–80 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
17.15 |
29.77 |
20.9 |
13.40 |
23.26 |
16.3 |
6.17 |
10.71 |
7.5 |
5.40 |
9.37 |
6.6 |
NIC |
5.33 |
9.25 |
6.5 |
5.33 |
9.25 |
6.5 |
5.33 |
9.25 |
6.5 |
5.33 |
9.25 |
6.5 |
VAT |
3.33 |
5.78 |
4.1 |
3.03 |
5.26 |
3.7 |
3.62 |
6.28 |
4.4 |
3.37 |
5.86 |
4.1 |
Other indirect |
7.04 |
12.23 |
8.6 |
8.02 |
13.91 |
9.8 |
9.16 |
15.91 |
11.02 |
7.87 |
13.67 |
9.6 |
Total of above |
32.85 |
57.03 |
4.01 |
29.78 |
51.69 |
36.3 |
24.28 |
42.15 |
29.6 |
21.98 |
38.15 |
26.8 |
Domestic rates |
2.84 |
4.92 |
3.5 |
2.79 |
4.83 |
3.4 |
3.42 |
5.94 |
4.2 |
2.81 |
4.89 |
3.4 |
Total |
35.69 |
61.95 |
43.5 |
32.56 |
56.53 |
39.7 |
27.70 |
48.10 |
33.8 |
24.79 |
43.04 |
30.2 |
1980–81 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
21.63 |
32.29 |
21.9 |
17.19 |
25.66 |
17.4 |
9.26 |
13.82 |
9.4 |
8.65 |
12.91 |
8.8 |
NIC |
6.65 |
9.93 |
6.7 |
6.65 |
9.93 |
6.7 |
6.65 |
9.93 |
6.7 |
6.65 |
9.93 |
6.7 |
VAT |
4.09 |
6.10 |
4.1 |
3.77 |
5.63 |
3.8 |
4.44 |
6.63 |
4.5 |
4.10 |
6.12 |
4.2 |
Other indirect |
8.26 |
12.34 |
8.4 |
9.39 |
14.01 |
9.5 |
10.66 |
15.92 |
10.8 |
9.18 |
13.70 |
9.3 |
Total of above |
40.63 |
60.65 |
41.2 |
37.00 |
55.22 |
37.5 |
31.02 |
46.30 |
31.5 |
28.58 |
42.66 |
29.0 |
Domestic rates |
3.71 |
5.54 |
3.8 |
3.62 |
5.40 |
3.7 |
4.37 |
6.53 |
4.4 |
3.65 |
5.45 |
3.7 |
Total |
44.34 |
66.18 |
45.0 |
40.61 |
60.62 |
41.2 |
35.39 |
52.82 |
35.9 |
32.23 |
48.11 |
32.7 |
1981–82 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
24.89 |
33.32 |
22.7 |
20.45 |
27.38 |
18.7 |
12.52 |
16.76 |
11.4 |
10.59 |
14.18 |
9.7 |
NIC |
8.48 |
11.35 |
7.7 |
8.48 |
11.35 |
7.7 |
8.48 |
11.35 |
7.7 |
8.48 |
11.35 |
7.7 |
VAT |
4.53 |
6.06 |
4.1 |
4.11 |
5.51 |
3.8 |
4.80 |
6.43 |
4.4 |
4.55 |
6.09 |
4.2 |
Other indirect |
9.61 |
12.87 |
8.8 |
10.89 |
14.57 |
9.9 |
12.38 |
16.58 |
11.3 |
10.80 |
14.46 |
9.9 |
Total of above |
47.51 |
63.61 |
43.4 |
43.93 |
58.81 |
40.1 |
38.19 |
51.13 |
34.9 |
34.41 |
46.08 |
31.5 |
Domestic rates |
4.56 |
6.10 |
4.2 |
4.45 |
5.96 |
4.1 |
5.43 |
7.27 |
5.0 |
4.50 |
6.02 |
4.1 |
Total |
52.06 |
69.71 |
47.6 |
48.38 |
64.77 |
44.2 |
43.62 |
58.39 |
39.9 |
38.91 |
52.09 |
35.6 |
1982–83 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
26.39 |
33.00 |
22.4 |
21.31 |
26.65 |
18.1 |
12.28 |
15.35 |
10.4 |
10.37 |
12.97 |
8.8 |
NIC |
10.33 |
12.92 |
8.8 |
10.33 |
12.92 |
8.8 |
10.33 |
12.92 |
8.8 |
10.33 |
12.92 |
8.8 |
VAT |
4.68 |
5.86 |
4.0 |
4.25 |
5.32 |
3.6 |
5.01 |
6.27 |
4.2 |
4.74 |
5.93 |
4.0 |
Other indirect |
10.01 |
12.52 |
8.5 |
11.39 |
14.24 |
9.7 |
13.04 |
16.30 |
11.0 |
11.27 |
14.10 |
9.5 |
Total of above |
51.42 |
64.29 |
43.6 |
47.28 |
59.12 |
40.1 |
40.66 |
50.84 |
34.4 |
36.72 |
45.91 |
31.1 |
Domestic rates |
4.98 |
6.23 |
4.2 |
4.89 |
6.12 |
4.1 |
6.01 |
7.52 |
5.1 |
4.94 |
6.18 |
4.2 |
Total |
56.40 |
70.52 |
47.8 |
52.18 |
65.24 |
44.2 |
46.67 |
58.36 |
39.5 |
41.65 |
52.08 |
35.3 |
852W853W
Seventy-five per cent. of average male earnings (£170.48 a week in 1987–88) |
|
Single |
Married no children |
Married both working |
Married two children |
|
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
1983–84 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
28.18 |
33.66 |
22.0 |
22.35 |
26.70 |
17.4 |
12.05 |
14.40 |
9.4 |
10.17 |
12.15 |
7.9 |
NIC |
11.54 |
13.79 |
9.0 |
11.54 |
13.79 |
9.0 |
11.54 |
13.79 |
9.0 |
11.54 |
13.79 |
9.0 |
VAT |
5.20 |
6.21 |
4.1 |
4.75 |
5.67 |
3.7 |
5.63 |
6.72 |
4.4 |
5.30 |
6.34 |
4.1 |
Other indirect |
10.95 |
13.09 |
8.5 |
12.45 |
14.87 |
9.7 |
14.32 |
17.11 |
11.2 |
12.31 |
14.71 |
9.6 |
Total of above |
55.87 |
66.74 |
43.6 |
51.09 |
61.03 |
39.8 |
43.54 |
52.01 |
33.9 |
39.32 |
46.98 |
30.7 |
Domestic rates |
5.04 |
6.03 |
3.9 |
4.96 |
5.93 |
3.9 |
6.09 |
7.28 |
4.8 |
5.02 |
6.00 |
3.9 |
Total |
60.91 |
72.77 |
47.5 |
56.05 |
66.96 |
43.7 |
49.63 |
59.29 |
38.7 |
44.35 |
52.98 |
34.6 |
1984–85 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
30.06 |
34.18 |
21.7 |
23.42 |
26.63 |
16.9 |
11.86 |
13.49 |
8.5 |
10.16 |
11.55 |
7.3 |
NIC |
12.49 |
14.20 |
9.0 |
12.49 |
14.20 |
9.0 |
12.49 |
14.20 |
9.0 |
12.49 |
14.20 |
9.0 |
VAT |
6.22 |
7.07 |
4.5 |
5.88 |
6.69 |
4.2 |
6.82 |
7.76 |
4.9 |
6.23 |
7.09 |
4.5 |
Other indirect |
11.61 |
13.20 |
8.4 |
13.22 |
15.04 |
9.5 |
15.25 |
17.34 |
11.0 |
13.12 |
14.93 |
9.5 |
Total of above |
60.38 |
68.66 |
43.5 |
55.02 |
62.57 |
39.7 |
46.42 |
52.79 |
33.5 |
42.01 |
47.77 |
30.3 |
Domestic rates |
5.34 |
6.07 |
3.8 |
5.25 |
5.97 |
3.8 |
6.43 |
7.31 |
4.6 |
5.33 |
6.06 |
3.8 |
Total |
65.72 |
74.73 |
47.4 |
60.27 |
68.54 |
43.4 |
52.85 |
60.10 |
38.1 |
47.34 |
53.83 |
34.1 |
1985–86 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
31.94 |
34.29 |
21.5 |
24.73 |
26.55 |
16.6 |
12.01 |
12.89 |
8.1 |
10.93 |
11.73 |
7.3 |
NIC |
13.40 |
14.39 |
9.0 |
13.40 |
14.39 |
9.0 |
11.91 |
12.79 |
8.0 |
13.40 |
14.39 |
9.0 |
VAT |
6.90 |
7.41 |
4.6 |
6.51 |
6.99 |
4.4 |
7.70 |
8.26 |
5.2 |
6.82 |
7.32 |
4.6 |
Other indirect |
12.24 |
13.14 |
8.2 |
13.94 |
14.96 |
9.4 |
16.28 |
17.48 |
10.9 |
13.79 |
14.80 |
9.3 |
Total of above |
64.47 |
69.22 |
43.3 |
58.58 |
62.89 |
39.3 |
47.90 |
51.42 |
32.2 |
44.94 |
48.25 |
30.2 |
Domestic rates |
5.73 |
6.16 |
3.9 |
5.65 |
6.07 |
3.8 |
6.97 |
7.48 |
4.7 |
5.71 |
6.13 |
3.8 |
Total |
70.21 |
75.38 |
47.2 |
64.23 |
68.96 |
43.1 |
54.87 |
58.91 |
36.9 |
50.65 |
54.38 |
34.0 |
1986–87 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
33.39 |
34.73 |
20.9 |
26.03 |
27.07 |
16.3 |
13.01 |
13.53 |
8.1 |
11.83 |
12.30 |
7.4 |
NIC |
14.40 |
14.98 |
9.0 |
14.40 |
14.98 |
9.0 |
13.12 |
13.65 |
8.2 |
14.40 |
14.98 |
9.0 |
VAT |
7.44 |
7.74 |
4.7 |
6.98 |
7.26 |
4.4 |
8.17 |
8.49 |
5.1 |
7.25 |
7.54 |
4.5 |
Other indirect |
13.25 |
13.78 |
8.3 |
14.98 |
15.58 |
9.4 |
17.52 |
18.22 |
10.9 |
14.91 |
15.51 |
9.3 |
Total of above |
68.48 |
71.23 |
42.8 |
62.40 |
64.90 |
39.0 |
51.82 |
53.89 |
32.4 |
48.39 |
50.32 |
30.2 |
Domestic rates |
6.44 |
6.70 |
4.0 |
6.34 |
6.59 |
4.0 |
7.81 |
8.12 |
4.9 |
6.37 |
6.63 |
4.0 |
Total |
74.93 |
77.93 |
46.8 |
68.74 |
71.49 |
42.9 |
59.63 |
62.01 |
37.3 |
54.76 |
56.95 |
34.2 |
1987–88 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
33.44 |
33.44 |
19.6 |
26.32 |
26.32 |
15.4 |
13.73 |
13.73 |
8.1 |
11.82 |
11.82 |
6.9 |
NIC |
15.34 |
15.34 |
9.0 |
15.34 |
15.34 |
90 |
13.98 |
13.98 |
8.2 |
15.34 |
15.34 |
9.0 |
VAT |
8.16 |
8.16 |
4.8 |
7.60 |
7.60 |
4.5 |
8.76 |
8.76 |
5.1 |
7.82 |
7.82 |
4.6 |
Other indirect |
13.90 |
13.90 |
8.2 |
15.58 |
15.58 |
9.1 |
18.12 |
18.12 |
10.6 |
15.46 |
15.46 |
9.1 |
Total of above |
70.84 |
70.84 |
41.6 |
64.84 |
64.84 |
38.0 |
54.58 |
54.58 |
32.0 |
50.43 |
50.43 |
29.6 |
Domestic rates |
7.04 |
7.04 |
4.1 |
6.89 |
6.89 |
4.0 |
8.46 |
8.46 |
5.0 |
6.90 |
6.90 |
4.0 |
Total |
77.88 |
77.88 |
45.7 |
71.73 |
71.73 |
42.1 |
63.04 |
63.04 |
37.0 |
57.33 |
57.33 |
33.6 |
Hundred per cent. of average male earnings (£227.30 a week in 1987–88) |
|
Single |
Married no children |
Married both working |
Married two children |
|
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
1978–79 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
23.22 |
46.69 |
25.0 |
19.73 |
39.67 |
21.3 |
12.32 |
24.77 |
13.3 |
13.32 |
26.78 |
14.4 |
NIC |
6.03 |
12.12 |
6.5 |
6.03 |
12.12 |
6.5 |
6.03 |
12.12 |
6.5 |
6.03 |
12.12 |
6.5 |
VAT |
2.46 |
4.95 |
2.7 |
2.37 |
4.76 |
2.6 |
2.78 |
55.8 |
3.0 |
2.43 |
4.88 |
2.6 |
Other indirect |
7.54 |
15.15 |
8.1 |
8.48 |
17.05 |
9.1 |
9.49 |
19.09 |
10.2 |
7.91 |
15.90 |
8.5 |
Total of above |
39.25 |
78.91 |
42.3 |
36.61 |
73.61 |
39.5 |
30.62 |
61.56 |
33.0 |
29.68 |
59.69 |
32.0 |
Domestic rates |
2.87 |
5.78 |
3.1 |
2.70 |
5.44 |
2.9 |
3.08 |
6.19 |
3.3 |
2.79 |
5.61 |
3.0 |
Total |
42.12 |
84.69 |
45.4 |
39.32 |
79.05 |
42.4 |
33.70 |
67.75 |
36.3 |
32.47 |
65.30 |
35.0 |
1979–80 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
25.35 |
44.01 |
23.2 |
21.60 |
37.50 |
19.8 |
14.16 |
24.58 |
13.0 |
13.60 |
23.61 |
12.4 |
NIC |
7.10 |
12.33 |
6.5 |
7.10 |
12.33 |
6.5 |
7.10 |
12.33 |
6.5 |
7.10 |
12.33 |
6.5 |
VAT |
4.60 |
7.98 |
4.2 |
4.36 |
7.58 |
4.0 |
5.01 |
8.70 |
4.6 |
4.53 |
7.86 |
4.1 |
Other indirect |
8.67 |
15.06 |
7.9 |
9.65 |
16.75 |
8.8 |
10.69 |
18.56 |
9.8 |
9.13 |
15.85 |
8.4 |
Total of above |
45.72 |
79.37 |
41.8 |
42.71 |
74.15 |
39.1 |
36.96 |
64.16 |
33.8 |
34.36 |
59.65 |
31.4 |
Domestic rates |
3.43 |
5.96 |
3.1 |
3.22 |
5.59 |
2.9 |
3.65 |
6.33 |
3.3 |
3.33 |
5.77 |
3.0 |
Total |
49.15 |
85.33 |
4.50 |
45.93 |
79.74 |
4.20 |
40.61 |
70.50 |
37.2 |
37.68 |
65.42 |
34.5 |
854W855W
|
Single |
Married no children |
Married both working |
Married two children |
|
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
1980–81 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
31.49 |
47.00 |
24.0 |
27.05 |
40.38 |
20.6 |
19.11 |
28.52 |
14.5 |
18.51 |
27.63 |
14.1 |
NIC |
8.87 |
13.24 |
6.8 |
8.87 |
13.24 |
6.8 |
8.87 |
13.24 |
6.8 |
8.87 |
13.24 |
6.8 |
VAT |
5.65 |
8.43 |
4.3 |
5.41 |
8.07 |
4.1 |
6.13 |
9.15 |
4.7 |
5.52 |
8.23 |
4.2 |
Other indirect |
10.21 |
15.24 |
7.8 |
11.33 |
16.92 |
8.6 |
12.44 |
18.57 |
9.5 |
10.70 |
15.97 |
8.1 |
Total of above |
56.22 |
83.91 |
42.8 |
52.66 |
78.60 |
40.1 |
46.55 |
69.49 |
35.4 |
43.59 |
65.07 |
33.2 |
Domestic rates |
4.51 |
6.73 |
3.4 |
4.20 |
6.27 |
3.2 |
4.67 |
6.98 |
3.6 |
4.34 |
6.48 |
3.3 |
Total |
60.73 |
90.64 |
46.2 |
56.86 |
84.87 |
43.3 |
51.23 |
76.46 |
39.0 |
47.93 |
71.55 |
36.5 |
1981–82 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
35.84 |
47.98 |
24.6 |
31.39 |
42.03 |
21.5 |
23.46 |
31.41 |
16.1 |
21.53 |
28.83 |
14.8 |
NIC |
11.31 |
15.14 |
7.8 |
11.31 |
15.14 |
7.8 |
11.31 |
15.14 |
7.8 |
11.31 |
15.14 |
7.8 |
VAT |
6.29 |
8.42 |
4.3 |
5.96 |
7.98 |
4.1 |
6.71 |
8.98 |
4.6 |
6.14 |
8.23 |
4.2 |
Other indirect |
11.87 |
15.89 |
8.1 |
13.15 |
17.61 |
9.0 |
14.44 |
19.33 |
9.9 |
12.54 |
16.79 |
8.6 |
Total of above |
65.31 |
87.44 |
44.8 |
61.81 |
82.76 |
42.4 |
55.92 |
74.86 |
38.3 |
51.53 |
68.98 |
35.3 |
Domestic rates |
5.54 |
7.42 |
3.8 |
5.17 |
6.92 |
3.5 |
5.80 |
7.76 |
4.0 |
5.34 |
7.15 |
3.7 |
Total |
70.85 |
94.86 |
48.6 |
66.98 |
89.67 |
45.9 |
61.71 |
82.63 |
42.3 |
56.87 |
76.13 |
39.0 |
1982–83 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
38.19 |
47.75 |
24.3 |
33.11 |
41.40 |
21.0 |
24.09 |
30.12 |
15.3 |
22.17 |
27.72 |
14.1 |
NIC |
13.77 |
17.22 |
8.7 |
13.77 |
17.22 |
8.7 |
13.77 |
17.22 |
8.7 |
13.77 |
17.22 |
8.7 |
VAT |
6.50 |
8.13 |
4.1 |
6.16 |
7.71 |
3.9 |
6.98 |
8.73 |
4.4 |
6.40 |
8. 00 |
4.1 |
Other indirect |
12.38 |
15.48 |
7.9 |
13.76 |
17.18 |
8.7 |
15.16 |
18.95 |
9.6 |
13.09 |
16.36 |
8.3 |
Total of above |
70.84 |
88.58 |
45.0 |
66.78 |
83.50 |
42.4 |
60.00 |
75.02 |
38.1 |
55.42 |
69.30 |
35.2 |
Domestic rates |
6.05 |
7.56 |
3.8 |
5.67 |
7.09 |
3.6 |
6.41 |
8.02 |
4.1 |
5.85 |
7.32 |
3.7 |
Total |
76.89 |
96.14 |
48.8 |
72.45 |
90.59 |
46.0 |
66.41 |
83.04 |
42.2 |
61.27 |
76.62 |
38.9 |
One hundred per cent. of average male earnings (£227.30 a week in 1987–88) |
|
Single |
Married no children |
Married both working |
Married two children |
|
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
1983–84 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
41.00 |
48.98 |
24.0 |
35.18 |
42.03 |
20.6 |
24.88 |
29.72 |
14.5 |
23.00 |
27.48 |
13.5 |
NIC |
15.39 |
18.39 |
9.0 |
15.39 |
18.39 |
9.0 |
15.39 |
18.39 |
9.0 |
15.39 |
18.39 |
9.0 |
VAT |
7.20 |
8.60 |
4.2 |
6.85 |
8.19 |
4.0 |
7.80 |
9.32 |
4.6 |
7.12 |
8.51 |
4.2 |
Other indirect |
13.55 |
16.19 |
7.9 |
15.02 |
17.94 |
8.8 |
16.65 |
19.90 |
9.7 |
14.30 |
17.08 |
8.4 |
Total of above |
77.14 |
92.16 |
45.1 |
72.44 |
86.54 |
42.4 |
64.72 |
77.32 |
37.9 |
59.81 |
71.46 |
3.50 |
Domestic rates |
6.12 |
7. 31 |
3.6 |
5.74 |
6.86 |
3.4 |
6.49 |
7.76 |
3.8 |
5.94 |
7.10 |
3.5 |
Total |
83.26 |
99.47 |
48.7 |
78.18 |
93.40 |
45.7 |
71.22 |
85.08 |
41. 6 |
65.76 |
78.55 |
38.5 |
1984–85 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
43.93 |
49.96 |
23.7 |
37.30 |
42.42 |
20.2 |
25.73 |
29.26 |
13. 9 |
24.04 |
27.34 |
13.0 |
NIC |
16.65 |
18.93 |
9.0 |
16.65 |
18.93 |
9.0 |
16.65 |
18.93 |
9.0 |
16.65 |
18.93 |
9.0 |
VAT |
8.29 |
9.43 |
4.5 |
8.14 |
9.26 |
4.4 |
9.27 |
10.55 |
5.0 |
8.79 |
10.00 |
4.8 |
Other indirect |
14.32 |
16.29 |
7.7 |
15.93 |
18.12 |
8.6 |
17.68 |
20.10 |
9.6 |
15.18 |
17.26 |
8.2 |
Total of above |
83.20 |
94.61 |
45.0 |
78.03 |
88.73 |
42.2 |
69.33 |
78.84 |
37.5 |
64.66 |
73.53 |
35.0 |
Domestic rates |
6.48 |
7.37 |
3.5 |
6.08 |
6.91 |
3.3 |
6.85 |
7.79 |
3.7 |
6.30 |
7.17 |
3.4 |
Total |
89.67 |
101.97 |
48.5 |
84.10 |
95.64 |
45.5 |
76.18 |
86.63 |
41.2 |
70.97 |
80.70 |
38.4 |
1985–86 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
46.83 |
50.28 |
23.6 |
39.62 |
42.54 |
20.0 |
26.90 |
28.88 |
13.6 |
25.82 |
27.72 |
13.0 |
NIC |
17.87 |
19.19 |
9.0 |
17.87 |
19.19 |
9.0 |
17.07 |
18.33 |
8.6 |
17.87 |
19.19 |
9.0 |
VAT |
9.20 |
9.87 |
4.6 |
9.01 |
9.67 |
4.5 |
10.35 |
11.11 |
5.2 |
9.65 |
10.37 |
4.9 |
Other indirect |
15.10 |
16.21 |
7.6 |
16.79 |
18.03 |
8.5 |
18.77 |
20.15 |
9.5 |
15.96 |
17.13 |
8.0 |
Total of above |
89.00 |
95.55 |
44.8 |
83.29 |
89.42 |
42.0 |
73.09 |
78.47 |
36.8 |
69.30 |
74.40 |
34.9 |
Domestic rates |
6.94 |
7.46 |
3.5 |
6.53 |
7.01 |
3.3 |
7.41 |
7.96 |
3.7 |
6.74 |
7.24 |
3.4 |
Total |
95.94 |
103.01 |
48.3 |
89.82 |
96.44 |
45.3 |
80.50 |
86.43 |
40.6 |
76.05 |
81.64 |
38.3 |
1986–87 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
48.86 |
50.82 |
22.9 |
41.50 |
43.16 |
19.4 |
28.48 |
29.62 |
13.3 |
27.30 |
28.39 |
12.8 |
NIC |
19.21 |
19.98 |
9.0 |
19.21 |
19.98 |
9.0 |
17.50 |
18.20 |
8.2 |
19.21 |
19.98 |
9.0 |
VAT |
9.94 |
10.34 |
4.7 |
9.71 |
10.09 |
4.5 |
11.16 |
11.60 |
5.2 |
10.33 |
10.74 |
4.8 |
Other indirect |
16.41 |
17.07 |
7.7 |
18.14 |
18.87 |
8.5 |
20.38 |
21.19 |
9.5 |
17.36 |
18.05 |
8.1 |
Total of above |
94.42 |
98.20 |
44.2 |
88.56 |
92.10 |
41.5 |
77.51 |
80.61 |
36.3 |
74.20 |
77.17 |
34.8 |
Domestic rates |
7.81 |
8.13 |
3.7 |
7.33 |
7.63 |
3.4 |
8.32 |
8.66 |
3.9 |
7.54 |
7.85 |
3.5 |
Total |
102.24 |
106.33 |
47.9 |
95.89 |
99.73 |
44.9 |
85.84 |
89.27 |
40.2 |
81.74 |
85.01 |
38.3 |
1987–88 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
48.78 |
48.78 |
21.5 |
41.67 |
41.67 |
18.3 |
29.07 |
29.07 |
12.8 |
27.17 |
27.17 |
12.0 |
856W857W
|
Single |
Married no children |
Married both working |
Married two children |
|
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
NIC |
20.46 |
20.46 |
9.0 |
20.46 |
20.46 |
9.0 |
18.64 |
18.64 |
8.2 |
20.46 |
20.46 |
9.0 |
VAT |
10.94 |
10.94 |
4.8 |
10.62 |
10.62 |
4.7 |
12.08 |
12.08 |
5.3 |
11.24 |
11.24 |
4.9 |
Other indirect |
17.31 |
17.31 |
7.6 |
18.97 |
18.97 |
8.3 |
21.20 |
21.20 |
9.3 |
18.13 |
18.13 |
8.0 |
Total of above |
97.48 |
97.48 |
42.9 |
91.72 |
91.72 |
40.4 |
80.99 |
80.99 |
35.6 |
77.00 |
77.00 |
33.9 |
Domestic rates |
8.56 |
8.56 |
3.8 |
7.99 |
7.99 |
3.5 |
9.03 |
9.03 |
4.0 |
8.20 |
8.20 |
3.6 |
Total |
106.04 |
106.04 |
46.7 |
99.72 |
99.72 |
43.9 |
90.02 |
90.02 |
39.6 |
85.20 |
85.20 |
37.5 |
One hundred and fifty per cent. of average male earnings (£340.95 a week in 1987–88) |
|
Single |
Married no children |
Married both working |
Married two children |
|
£ per week |
£per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
1978–79 |
|
|
|
|
|
|
|
|
|
|
|
|
Income Tax |
38.53 |
77.47 |
27.7 |
35.04 |
70.46 |
25.2 |
27.64 |
55.58 |
19.9 |
29.63 |
57.57 |
20.6 |
NIC |
7.80 |
15.68 |
5.6 |
7.80 |
15.68 |
5.6 |
9.05 |
18.20 |
6.5 |
7.80 |
15.68 |
5.6 |
VAT |
3.87 |
7.77 |
2.8 |
3.86 |
7.75 |
2.8 |
4.24 |
8.53 |
3.0 |
3.72 |
7.47 |
2.7 |
Other indirect |
10.36 |
20.82 |
7.4 |
11.31 |
22.75 |
8.1 |
11.97 |
24.07 |
8.6 |
9.97 |
20.04 |
7.2 |
Total of above |
60.55 |
121.75 |
43.5 |
58.01 |
116.64 |
41.7 |
52.90 |
106.38 |
38.0 |
50.11 |
100.76 |
36.0 |
Domestic rates |
3.90 |
7.83 |
2.8 |
3.45 |
6.93 |
2.5 |
3.44 |
6.92 |
2.5 |
3.66 |
7.37 |
2.6 |
Total |
64.45 |
129.58 |
46.3 |
61.45 |
123.57 |
44.1 |
56.35 |
113.30 |
40.5 |
53.78 |
108.13 |
38.6 |
1979–80 |
|
|
|
|
|
|
|
|
|
|
|
|
Income Tax |
41.74 |
72.46 |
25.5 |
37.99 |
65.95 |
23.2 |
30.55 |
53.04 |
18. 6 |
29.99 |
52.06 |
18.3 |
NIC |
8.78 |
15.24 |
5.4 |
8.78 |
15.24 |
5.4 |
10.66 |
18.51 |
6.5 |
8.78 |
15.24 |
5.4 |
VAT |
7.27 |
12.63 |
4.4 |
7.17 |
12.46 |
4.4 |
7.76 |
13.47 |
4.7 |
6.96 |
12.08 |
4.2 |
Other indirect |
12.11 |
21.02 |
7.4 |
13.10 |
22.74 |
8. 0 |
13.70 |
23.79 |
8.4 |
11.78 |
20.45 |
7.2 |
Total of above |
69.90 |
121.35 |
42.6 |
67.04 |
116.39 |
40.9 |
62.67 |
108.80 |
38.2 |
57.51 |
99.84 |
35.1 |
Domestic rates |
4.70 |
8.15 |
2.9 |
4.13 |
7.18 |
2.5 |
4.09 |
7.11 |
2.5 |
4.41 |
7.65 |
2.7 |
Total |
74.60 |
129.51 |
45.5 |
71.18 |
123.56 |
43.4 |
66.77 |
115.91 |
40.7 |
61.91 |
107.49 |
37.8 |
1980–81 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
51.20 |
76.42 |
26.0 |
46.76 |
69.80 |
23.7 |
38.82 |
57.94 |
19.7 |
38.22 |
57.05 |
19.4 |
NIC |
11.14 |
16.63 |
5.7 |
11.14 |
16.63 |
5.7 |
13.30 |
19.85 |
6.7 |
11.14 |
16.63 |
5.7 |
VAT |
8.93 |
13.33 |
4.5 |
8.85 |
13.22 |
4.5 |
9.51 |
14.20 |
4.8 |
8.50 |
12.68 |
4.3 |
Other indirect |
14.31 |
21.36 |
7.3 |
15.43 |
23.04 |
7.8 |
16.00 |
23.88 |
8.1 |
13.89 |
20.73 |
7.0 |
Total of above |
85.58 |
127.74 |
43.4 |
82.19 |
122.67 |
41.7 |
77.63 |
115.87 |
39.4 |
71.74 |
107.09 |
36.4 |
Domestic rates |
6.20 |
9.25 |
3.1 |
5.42 |
8.10 |
2.8 |
5.27 |
7.87 |
2.7 |
5.79 |
8.64 |
2.9 |
Total |
91.78 |
136.99 |
46.6 |
87.61 |
130.77 |
44.5 |
82.90 |
123.74 |
42.1 |
77.53 |
115.73 |
39.3 |
1981–82 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
57.72 |
77.28 |
26.4 |
53.28 |
71.33 |
24.3 |
45.35 |
60.72 |
20.7 |
43.42 |
58.13 |
19.8 |
NIC |
15.50 |
20.75 |
7.1 |
15.50 |
20.75 |
7.1 |
16.96 |
22.71 |
7.7 |
15.50 |
20.75 |
7.1 |
VAT |
9.92 |
13.28 |
4.5 |
9.78 |
13. 09 |
4.5 |
10.52 |
14.09 |
4.8 |
9.44 |
12.64 |
4.3 |
Other indirect |
16.54 |
22.14 |
7.6 |
17.83 |
23.87 |
8.1 |
18.55 |
24.83 |
8.5 |
16.14 |
21.61 |
7.4 |
Total of above |
99.68 |
133.45 |
45.5 |
96.38 |
129.04 |
44.0 |
91.38 |
122.34 |
41.8 |
84.50 |
113.13 |
38.6 |
Domestic rates |
7.58 |
10.15 |
3.5 |
6.65 |
8.90 |
3.0 |
6.53 |
8.75 |
3.0 |
7.09 |
9.49 |
3.2 |
Total |
107.26 |
143.61 |
49.0 |
103.03 |
137.94 |
47.1 |
97.91 |
131.09 |
44.7 |
91.59 |
122.62 |
41.8 |
1982–83 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
61.80 |
77.27 |
26.2 |
56.72 |
70.92 |
24.0 |
47.70 |
59.64 |
20.2 |
45.78 |
57.24 |
19.4 |
NIC |
19.25 |
24.07 |
8.2 |
19.25 |
24.07 |
8.2 |
20.66 |
25.83 |
8.8 |
19.25 |
24.07 |
8.2 |
VAT |
10.25 |
12.82 |
4.3 |
10.10 |
12.63 |
4.3 |
10.92 |
13.66 |
4.6 |
9.80 |
12.25 |
4.1 |
Other indirect |
17.24 |
21.56 |
7.3 |
18.56 |
23.21 |
7.9 |
19.40 |
24.25 |
8.2 |
16.82 |
21.03 |
7.1 |
Total of above |
108.54 |
135.72 |
46.0 |
104.63 |
130.83 |
44.3 |
98.68 |
123.39 |
41.8 |
91.65 |
114.59 |
38.8 |
Domestic rates |
8.24 |
10.30 |
3.5 |
7.26 |
9.08 |
3.1 |
7.20 |
9.01 |
3.1 |
7.73 |
9.66 |
3.3 |
Total |
116.78 |
146.02 |
49.5 |
111.89 |
139. 90 |
47.4 |
105.88 |
132.40 |
44.8 |
99.37 |
124.26 |
42.1 |
One hundred and fifty per cent. of average male earnings (£340.95 a week in 1987–88) |
|
Single |
Married no children |
Married both working |
Married two children |
|
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
1983–84 |
|
|
|
|
|
|
|
|
|
|
|
|
Income Tax |
66.65 |
79.62 |
26.0 |
60.83 |
72.67 |
23.7 |
50.53 |
60.36 |
19.7 |
48.65 |
58.12 |
19.0 |
NIC |
21.15 |
25.27 |
8.2 |
21.15 |
25.27 |
8.2 |
23.09 |
27.58 |
9.0 |
21.15 |
25.27 |
8.2 |
VAT |
11.36 |
13.57 |
4.4 |
11.22 |
13.40 |
4.4 |
12.14 |
14.61 |
4.7 |
10.90 |
13.02 |
4.2 |
Other indirect |
18.95 |
22.63 |
7.4 |
20.34 |
24.30 |
7.9 |
21.33 |
25.48 |
8.3 |
18.43 |
22.01 |
7.2 |
858W859W
|
Single |
Married no children |
Married both working |
Married two children |
|
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
Total of above |
118.10 |
141.09 |
46.0 |
113.54 |
135.64 |
44.3 |
107.09 |
127.93 |
41.8 |
99.13 |
118.42 |
38.6 |
Domestic rates |
8.34 |
9.97 |
3.3 |
7.36 |
8.79 |
2.9 |
7.29 |
8.71 |
2.8 |
7.85 |
9.38 |
3.1 |
Total |
126.45 |
151.06 |
49.3 |
120.90 |
144.43 |
47.1 |
114.38 |
136.65 |
44.6 |
106.98 |
124.80 |
41.7 |
1984–85 |
|
|
|
|
|
|
|
|
|
|
|
|
Income Tax |
71.68 |
81.51 |
25.8 |
65.05 |
73.97 |
23.4 |
53.48 |
60.82 |
19 .3 |
51.79 |
58.89 |
18.7 |
NIC |
22.50 |
25.59 |
8.1 |
22.50 |
25.59 |
8.1 |
24.98 |
28.41 |
9.0 |
22.50 |
25.59 |
8.1 |
VAT |
12.63 |
14.36 |
4.5 |
12.86 |
14.62 |
4.6 |
14.17 |
16.12 |
6.1 |
14.13 |
16.07 |
5.1 |
Other indirect |
19.99 |
22.73 |
7.2 |
21.59 |
24.55 |
7.8 |
22.53 |
25.63 |
8.1 |
19.47 |
22.14 |
7.0 |
Total of above |
125.79 |
144.18 |
45.7 |
122.00 |
138.73 |
44.0 |
115.17 |
130.97 |
41.5 |
107.89 |
122.69 |
38.9 |
Domestic rates |
8.35 |
10.06 |
3.2 |
7.80 |
8.87 |
2.8 |
7.70 |
8.75 |
2.8 |
8.33 |
9.48 |
3.0 |
Total |
135.64 |
154.24 |
48.9 |
129.80 |
147.60 |
46.8 |
122.86 |
139.72 |
44.3 |
116.23 |
132.17 |
41.9 |
1985–86 |
|
|
|
|
|
|
|
|
|
|
|
|
Income Tax |
76.60 |
82.24 |
25.7 |
69.39 |
74.50 |
23.3 |
56.67 |
60.84 |
19.0 |
55.59 |
59.68 |
18.7 |
NIC |
23.85 |
25.61 |
8.0 |
23.85 |
25.61 |
8.0 |
26.80 |
28.77 |
9.0 |
23.85 |
25.61 |
8.0 |
VAT |
14.02 |
15.05 |
4.7 |
14.26 |
15.31 |
4.8 |
15.71 |
16.87 |
5.3 |
15.60 |
16.75 |
5.2 |
Other indirect |
21.11 |
22.67 |
7.1 |
22.78 |
24.45 |
7.6 |
23.80 |
25.55 |
8.0 |
20.51 |
22.02 |
6.9 |
Total of above |
135.58 |
145.56 |
45.5 |
130.28 |
139.87 |
43.8 |
122.98 |
132.04 |
41.3 |
115.55 |
124.05 |
38.8 |
Domestic rates |
9.48 |
10.18 |
3.2 |
8.38 |
8.99 |
2.8 |
8.30 |
8.91 |
2.8 |
8.92 |
9.58 |
3.0 |
Total |
145.06 |
155.74 |
48.7 |
138.65 |
148.86 |
46.6 |
131.28 |
140.95 |
44.1 |
124.47 |
133.62 |
41.8 |
1986–87 |
|
|
|
|
|
|
|
|
|
|
|
|
Income Tax |
79.81 |
83.00 |
24.9 |
72.45 |
75.35 |
22.6 |
59.42 |
61.80 |
18.6 |
58.25 |
60.58 |
18.2 |
NIC |
25.65 |
26.68 |
8.0 |
25.65 |
26.68 |
8.0 |
28.81 |
29.96 |
9.0 |
25.65 |
26.68 |
8.0 |
VAT |
15.18 |
15.79 |
4.7 |
15.41 |
16.02 |
4.8 |
16.91 |
17.59 |
5.3 |
16.79 |
17.46 |
5.2 |
Other indirect |
23.03 |
23.96 |
7.2 |
24.76 |
25.75 |
7.7 |
25.86 |
26.90 |
8.1 |
22.49 |
23.39 |
7.0 |
Total of above |
143.68 |
149.43 |
44.9 |
138.26 |
143.80 |
43.2 |
131.00 |
136.24 |
40.9 |
123.18 |
128.11 |
38.5 |
Domestic rates |
10.68 |
11.11 |
3.3 |
9.42 |
9.80 |
2.9 |
9.32 |
9.69 |
2.9 |
10.00 |
10.40 |
3.1 |
Total |
154.36 |
160.54 |
48.2 |
147.68 |
153.59 |
46.1 |
140.32 |
145.94 |
43.8 |
133.18 |
138.51 |
41.6 |
1987–88 |
|
|
|
|
|
|
|
|
|
|
|
|
Income Tax |
79.47 |
79.47 |
23.3 |
72.35 |
72.35 |
21.2 |
59.76 |
59.76 |
17.5 |
57.85 |
57.85 |
17.0 |
NIC |
26.55 |
26.55 |
7.8 |
26.55 |
26.55 |
7.8 |
30.69 |
30.69 |
9.0 |
26.55 |
26.55 |
7.8 |
VAT |
16.81 |
16.81 |
4.9 |
17.01 |
17.01 |
5.0 |
18.47 |
18.47 |
5.4 |
18.48 |
18.48 |
5.4 |
Other indirect |
24.51 |
24.51 |
7.2 |
26.15 |
26.15 |
7.7 |
27.13 |
27.13 |
8.0 |
23.78 |
23.78 |
7.0 |
Total of above |
147.33 |
147.33 |
43.2 |
142.07 |
142.07 |
41.7 |
136.05 |
136.05 |
39.9 |
126.65 |
126.65 |
37.1 |
Domestic rates |
11.77 |
11.77 |
3.5 |
10.33 |
10.33 |
3.0 |
10.14 |
10.14 |
3.0 |
10.95 |
10.95 |
3.2 |
Total |
159.11 |
159.11 |
46.7 |
152.39 |
152.39 |
44.7 |
146.19 |
146.19 |
42.9 |
137.61 |
137.61 |
40.4 |
Two hundred per cent. of average male earnings (£454.60 a week in 1987–88) |
|
Single |
Married no children |
Married both working |
Married two children |
|
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
1978–79 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
54.74 |
110.07 |
29.5 |
50.51 |
101.07 |
27.2 |
42.95 |
86.36 |
23.1 |
43.94 |
88.35 |
23.7 |
NIC |
7.80 |
15.68 |
4.2 |
7.80 |
15.68 |
4.2 |
12.06 |
24.25 |
6.5 |
7.80 |
15.68 |
4.2 |
Total |
62.54 |
125.75 |
33.7 |
58.31 |
117.24 |
31.4 |
55.01 |
110.61 |
29.6 |
51.74 |
104.03 |
27.9 |
1979–80 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
58.53 |
101.61 |
26.8 |
54.39 |
94.42 |
24.9 |
46.95 |
81.51 |
21.5 |
46.39 |
80.53 |
21.2 |
NIC |
8.78 |
15.24 |
4.0 |
8.78 |
15.24 |
4.0 |
14.21 |
24.67 |
6.5 |
8.78 |
15.24 |
4.0 |
Total |
67.31 |
116.85 |
30.8 |
63.17 |
109.67 |
28.9 |
61.16 |
106.18 |
28.0 |
55.17 |
95.78 |
25.2 |
1980–81 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
72.91 |
108.83 |
27.7 |
66.99 |
99.99 |
25.5 |
58.53 |
87.36 |
22.3 |
58.45 |
87.24 |
22.2 |
NIC |
11.14 |
16.63 |
4.2 |
11.14 |
16.63 |
4.2 |
17.74 |
26.48 |
6.8 |
11.14 |
16.63 |
4.2 |
Total |
84.05 |
125.46 |
32.0 |
78.13 |
116.62 |
29.7 |
76.27 |
113.84 |
29.0 |
69.59 |
103.87 |
26.5 |
1981–82 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
85.04 |
113.85 |
29.1 |
78.59 |
105.22 |
26.9 |
68.01 |
91.05 |
23.3 |
68.73 |
92.02 |
23.6 |
NIC |
15.50 |
20.75 |
5.3 |
15.50 |
20.75 |
5.3 |
22.61 |
30.27 |
7.7 |
15.50 |
20.75 |
5.3 |
Total |
100.54 |
134.61 |
34.5 |
94.09 |
125.97 |
32.2 |
90.62 |
121.33 |
31.1 |
84.23 |
112.77 |
28.9 |
1982–83 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
89.27 |
111.62 |
28.4 |
82.50 |
103.16 |
26.2 |
71.31 |
89.16 |
22.7 |
71.56 |
89.48 |
22.7 |
NIC |
19.25 |
24.07 |
6.1 |
19.25 |
24.07 |
6.1 |
27.54 |
34.44 |
8.7 |
19.25 |
24.07 |
6.1 |
Total |
108.52 |
135.69 |
34.5 |
101.75 |
127.23 |
32.3 |
98.85 |
123.60 |
31.4 |
90.81 |
113.55 |
28.8 |
860W861W
|
Single |
Married no children |
Married both working |
Married two children |
|
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
1983–84 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
94.99 |
113.48 |
27.8 |
87.22 |
104.20 |
25.5 |
76.18 |
91.01 |
22.3 |
75.04 |
89.65 |
21.9 |
NIC |
21.15 |
25.27 |
6.2 |
21.15 |
25.27 |
6.2 |
30.78 |
36.77 |
9.0 |
21.15 |
25.27 |
6.2 |
Total |
116.14 |
138.75 |
34.0 |
108.37 |
129.46 |
31.7 |
106.96 |
127.78 |
31.3 |
96.19 |
114.91 |
28.1 |
1984–85 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
102.96 |
117.08 |
27.8 |
94.12 |
107.03 |
25.4 |
81.23 |
92.37 |
22.0 |
80.86 |
91.95 |
21.9 |
NIC |
22.50 |
25.59 |
6.1 |
22.50 |
25.59 |
6.1 |
33.30 |
37.87 |
9.0 |
22.50 |
25.59 |
6.1 |
Total |
125.46 |
142.67 |
33.9 |
116.62 |
132.62 |
31.5 |
114.53 |
130.24 |
31.0 |
103.36 |
117.54 |
27.9 |
1985–86 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
110 .68 |
118.83 |
27.9 |
101.07 |
108.51 |
25.5 |
86.45 |
92.81 |
21.8 |
87.27 |
93.70 |
22.0 |
NIC |
23.85 |
25.61 |
6.0 |
23.85 |
25.61 |
6.0 |
35.73 |
38.36 |
9.0 |
23.85 |
25.61 |
6.0 |
Total |
134.53 |
144.43 |
33.9 |
124.92 |
134.12 |
31.5 |
122.18 |
131.18 |
30.8 |
111.12 |
119.30 |
28 .0 |
1986–87 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
116.37 |
121.03 |
27.3 |
106.22 |
110.47 |
24.9 |
90.37 |
93.99 |
21.2 |
92.02 |
95.70 |
21.6 |
NIC |
25.65 |
26.68 |
6.0 |
25.65 |
26.68 |
6.0 |
38.41 |
39.95 |
9.0 |
25.65 |
26.68 |
6.0 |
Total |
142.02 |
147.70 |
33.3 |
131.87 |
137.15 |
30.9 |
128.78 |
133.93 |
30.2 |
117.67 |
122.38 |
27.6 |
1987–88 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
119.22 |
119.22 |
26.2 |
107.90 |
107.90 |
23.7 |
90.45 |
90.45 |
19.9 |
93.40 |
93.40 |
20.5 |
NIC |
26.55 |
26.55 |
5.8 |
26.55 |
26.55 |
5.8 |
40.91 |
40.91 |
9.0 |
26.55 |
26.55 |
5.8 |
Total |
145.77 |
145.77 |
32.1 |
134.45 |
134.45 |
29.6 |
131.36 |
131.36 |
28.9 |
119.95 |
119.95 |
26.4 |
Three hundred per cent. of average male earnings (£681.90 a week in 1987–88) |
|
Single |
Married no children |
Married both working |
Married two children |
|
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
1978–79 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
102.89 |
206.88 |
37.0 |
96.54 |
194.11 |
34.7 |
77.06 |
154.95 |
27.7 |
89.09 |
179.13 |
32.0 |
NIC |
7.80 |
15.68 |
2.8 |
7.80 |
15.68 |
2.8 |
15.04 |
30.24 |
5.4 |
7.80 |
15.68 |
2.8 |
Total |
110.69 |
222.57 |
39.8 |
104.34 |
209.80 |
37.5 |
92.10 |
185.19 |
33.1 |
96.89 |
194.82 |
34.8 |
1979–80 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
106.83 |
185.46 |
32.6 |
100.58 |
174.61 |
30.7 |
83.49 |
144.94 |
25.5 |
92.58 |
160.72 |
28.2 |
NIC |
8.78 |
15.24 |
2.7 |
8.78 |
15.24 |
2.7 |
17.30 |
30.03 |
5.3 |
8.78 |
15.24 |
2.7 |
Total |
115.61 |
200.70 |
35.3 |
109.36 |
189.85 |
33.4 |
100.79 |
174.98 |
30.7 |
101.36 |
175.96 |
30.9 |
1980–81 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
133.40 |
199.12 |
33.8 |
125.99 |
188.06 |
32.0 |
102.39 |
152.83 |
26.0 |
117.45 |
175.31 |
29.8 |
NIC |
11.14 |
16.63 |
2.8 |
11.14 |
16.63 |
2.8 |
21.78 |
32.51 |
5.5 |
11.14 |
16.63 |
2.8 |
Total |
144.54 |
215.75 |
36.7 |
137.13 |
204.69 |
34.8 |
124.17 |
185.34 |
31.5 |
128.59 |
191.94 |
32.6 |
1981–82 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
155.15 |
207.72 |
35.4 |
147.74 |
197.80 |
33.8 |
117.43 |
157.22 |
26.8 |
137.88 |
184.60 |
31.5 |
NIC |
15.50 |
20.75 |
3.5 |
15.50 |
20.75 |
3.5 |
29.07 |
38.92 |
6.6 |
15.50 |
20.75 |
3.5 |
Total |
170.65 |
228.47 |
39.0 |
163.24 |
218.55 |
37.3 |
146.50 |
196.14 |
33.5 |
153.38 |
205.35 |
35.0 |
1982–83 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
163.55 |
204.50 |
34.6 |
155.09 |
193.92 |
32.8 |
124.31 |
155.44 |
26.3 |
144.15 |
180.24 |
30.5 |
NIC |
19.25 |
24.07 |
4 .1 |
19.25 |
24.07 |
4.1 |
35.78 |
44.74 |
7.6 |
19.25 |
24.07 |
4.1 |
Total |
182.80 |
228.57 |
38.7 |
174.34 |
217.99 |
36.9 |
160.09 |
200.17 |
33.9 |
163.40 |
204.31 |
34.6 |
1983–84 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
173.76 |
207.58 |
33.9 |
164.05 |
195.98 |
32.0 |
133.30 |
159.25 |
26.0 |
151.87 |
181.43 |
29.6 |
NIC |
21.15 |
25.27 |
4.1 |
21.15 |
25.27 |
4.1 |
39.62 |
47.33 |
7.7 |
21.15 |
25.27 |
4.1 |
Total |
194.91 |
232.85 |
38.0 |
185.20 |
221.25 |
36.1 |
172.92 |
206.58 |
33.7 |
173.02 |
206.70 |
33.7 |
1984–85 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
188.89 |
214.80 |
34.0 |
177.84 |
202.23 |
32.0 |
143.37 |
163. 04 |
25.8 |
164.58 |
187.15 |
29.7 |
NIC |
22.50 |
25.59 |
4.1 |
22.50 |
25.59 |
4.1 |
42.48 |
48.31 |
7.7 |
22.50 |
25.59 |
4.1 |
Total |
211.39 |
240.39 |
38.1 |
200.34 |
227.82 |
36 .1 |
185.85 |
211.34 |
33.5 |
187.08 |
212.74 |
33.7 |
1985–86 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
203.47 |
218.45 |
34.2 |
191.45 |
205.55 |
32.1 |
153.54 |
164.84 |
25.8 |
177.65 |
190.73 |
29.8 |
NIC |
23.85 |
25.61 |
4.0 |
23.85 |
25.61 |
4.0 |
45.29 |
48.62 |
7.6 |
23.85 |
25.61 |
4.0 |
Total |
227.32 |
244.06 |
38.2 |
215.30 |
231.15 |
36.2 |
198.83 |
213.47 |
33.4 |
201.50 |
216.33 |
33.8 |
862W863W
|
Single |
Married no children |
Married both working |
Married two children |
|
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
1986–87 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
217.42 |
226.12 |
34.0 |
204.73 |
212.92 |
32.0 |
160.54 |
166.96 |
25.1 |
190.53 |
198.16 |
29.8 |
NIC |
25.65 |
26.68 |
4.0 |
25.65 |
26.68 |
4.0 |
48.70 |
50.65 |
7.6 |
25.65 |
26.68 |
4.0 |
Total |
243.07 |
252.80 |
38.0 |
230.38 |
239.60 |
36.0 |
209.24 |
217.61 |
32.7 |
216.18 |
224.83 |
33.8 |
1987–88 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
228.84 |
228.84 |
33.6 |
215.67 |
215.67 |
31.6 |
161.31 |
161.31 |
23.7 |
201.17 |
201.17 |
29.5 |
NIC |
26.55 |
26.55 |
3.9 |
26.55 |
26.55 |
3.9 |
51.10 |
51.10 |
7.5 |
26.55 |
26.55 |
3.9 |
Total |
255.39 |
255.39 |
37.5 |
242.22 |
242.22 |
35.5 |
212.41 |
212.41 |
31.1 |
227.72 |
227 72 |
33.4 |
Five hundred per cent. of average male earnings (£113.56 a week in 1987–88) |
|
Single |
Married no children |
Married both working |
Married two children |
|
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
1978–79 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
234.37 |
471.25 |
50.5 |
226.44 |
455.31 |
48.8 |
157.63 |
316.95 |
34.0 |
218.41 |
439.61 |
47.1 |
NIC |
7.80 |
15.68 |
1.7 |
7.80 |
15.68 |
1.7 |
15.60 |
31.37 |
3.4 |
7.80 |
15.68 |
1.7 |
Total |
242.17 |
486.93 |
52.2 |
234.24 |
470.99 |
50.5 |
173.23 |
348.32 |
37.3 |
226.21 |
454.84 |
48.8 |
1979–80 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
225.28 |
391.10 |
41.2 |
217.78 |
378.07 |
39.8 |
165.36 |
287.07 |
30.3 |
209.78 |
364.19 |
38.4 |
NIC |
8.78 |
15.24 |
1.6 |
8.78 |
15.24 |
1.6 |
17.55 |
30.47 |
3.2 |
8.78 |
15.24 |
1.6 |
Total |
234.06 |
406.34 |
42.8 |
226.56 |
393.32 |
41.5 |
182.91 |
317.54 |
33.5 |
218.56 |
379.43 |
40.0 |
1980–81 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
279.78 |
417.61 |
42.6 |
270.89 |
404.34 |
41.2 |
206.31 |
307.95 |
31.4 |
262.35 |
391.59 |
39.9 |
NIC |
11.14 |
16.63 |
1.7 |
11.14 |
16.63 |
1.7 |
22.28 |
33.26 |
3.4 |
11.14 |
16.63 |
1.7 |
Total |
290.92 |
434.24 |
44.3 |
282.03 |
420.97 |
42.9 |
228.59 |
341.20 |
34.8 |
273.49 |
408.22 |
41.6 |
1981–82 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
323.28 |
432.82 |
44.3 |
314.39 |
420.92 |
43.1 |
240.18 |
321.56 |
32.9 |
304.53 |
407.72 |
41.7 |
NIC |
15.50 |
20.75 |
2.1 |
15.50 |
20.75 |
2.1 |
31.00 |
41.50 |
4.2 |
15.50 |
20.75 |
2.1 |
Total |
338.78 |
453.57 |
46.4 |
329.89 |
441.67 |
45.2 |
271.18 |
363.07 |
37.2 |
320.03 |
428.47 |
43.9 |
1982–83 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
342.03 |
427.67 |
43.5 |
331.87 |
414.97 |
42.2 |
252.82 |
316.12 |
32.1 |
320.93 |
401.29 |
40.8 |
NIC |
19.25 |
24.07 |
2.4 |
19.25 |
24.07 |
2.4 |
38.50 |
48.14 |
4.9 |
19.25 |
24.07 |
2.4 |
Total |
261.28 |
451.74 |
45.9 |
351.12 |
439.04 |
44.6 |
291.32 |
364.26 |
37.0 |
340.18 |
425.36 |
43.2 |
1983–84 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
364.42 |
435.35 |
42.6 |
352.77 |
421.43 |
41.3 |
268.75 |
321.06 |
31.4 |
340.59 |
406.88 |
39.8 |
NIC |
21.15 |
25.27 |
2.5 |
21.15 |
25.27 |
2.5 |
42.30 |
50.53 |
4.9 |
21.15 |
25.27 |
2.5 |
Total |
385.57 |
460.62 |
45.1 |
373.92 |
446.70 |
43.7 |
311.05 |
371.59 |
36.4 |
361.74 |
432.15 |
42.3 |
1984–85 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
396.48 |
450.86 |
42.9 |
383.21 |
435.77 |
41.4 |
291.86 |
331.89 |
31.6 |
369.95 |
420.69 |
40.0 |
NIC |
22.50 |
25.59 |
2.4 |
22.50 |
25.59 |
2.4 |
45.00 |
51.17 |
4.9 |
22.50 |
25.59 |
2.4 |
Total |
418.98 |
476.45 |
45.3 |
405.71 |
461.36 |
43.9 |
336.86 |
383.07 |
36.4 |
392.45 |
446.28 |
42.4 |
1985–86 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
427.27 |
458.73 |
43.0 |
412.85 |
443.25 |
41.6 |
314.16 |
337.29 |
31.7 |
399.05 |
428.43 |
40.2 |
NIC |
23.85 |
25.61 |
2.4 |
23.85 |
25.61 |
2.4 |
47.70 |
51.21 |
4.8 |
23.85 |
25.61 |
2.4 |
Total |
451.12 |
484.33 |
45.5 |
436.70 |
468.85 |
44.0 |
361.86 |
388.50 |
36.5 |
422.90 |
454.04 |
42.6 |
1986–87 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
461.39 |
479.86 |
43.2 |
446.16 |
464.02 |
41.8 |
333.79 |
347.15 |
31.3 |
431.96 |
449.25 |
40.5 |
NIC |
25.65 |
26.68 |
2.4 |
25.65 |
26.68 |
2.4 |
51.30 |
53.35 |
4.8 |
25.65 |
26.68 |
2.4 |
Total |
487.04 |
506.53 |
45.6 |
471.81 |
490.69 |
44.2 |
385.09 |
400.50 |
36.1 |
457.61 |
475.92 |
42.9 |
1987–88 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
493.50 |
493.50 |
43.4 |
477.69 |
477.69 |
42.0 |
348.06 |
348.06 |
30.6 |
463.19 |
463.19 |
40.8 |
NIC |
26.55 |
26.55 |
2.3 |
26.55 |
26.55 |
2.3 |
53.10 |
53.10 |
4.7 |
26.55 |
26.55 |
2.3 |
Total |
520.05 |
520.05 |
45.8 |
504.24 |
504.24 |
44.4 |
401.16 |
401.16 |
35.3 |
489.74 |
489.74 |
43.1 |
864W865W
Seven hundred per cent. of average male earnings (£1,591.10 a week in 1987–88) |
|
Single |
Married no children |
Married both working |
Married two children |
|
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
1978–79 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
387.10 |
778.35 |
59.6 |
378.32 |
760.69 |
58.2 |
270.44 |
543.78 |
41.6 |
369.99 |
743.94 |
57.0 |
NIC |
7.80 |
15.68 |
1.2 |
7.80 |
15.68 |
1.2 |
15.60 |
31.37 |
2.4 |
7.80 |
15.68 |
1.2 |
Total |
394.90 |
794.03 |
60.8 |
386.12 |
776.38 |
59.4 |
286.04 |
575.14 |
44.0 |
377.79 |
759.63 |
58.2 |
1979–80 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
356.44 |
618.79 |
46.6 |
348.94 |
605.77 |
45.6 |
271.16 |
470.74 |
35.4 |
340.94 |
591.89 |
44.6 |
NIC |
8.78 |
15.24 |
1.1 |
8.78 |
15.24 |
1.1 |
17.55 |
30.47 |
2.3 |
8.78 |
15.24 |
1.1 |
Total |
365.22 |
634.04 |
47.7 |
357.72 |
621.02 |
46.8 |
288.71 |
501.21 |
37.7 |
349.72 |
607.13 |
45.7 |
1980–81 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
437.46 |
652.97 |
47.6 |
428.57 |
639.70 |
46.6 |
337.37 |
503.57 |
36.7 |
420.03 |
626.95 |
45.7 |
NIC |
11.14 |
16.63 |
1.2 |
11.14 |
16.63 |
1.2 |
22.28 |
33.26 |
2.4 |
11.14 |
16.63 |
1.2 |
Total |
448.60 |
669.60 |
48.8 |
439.71 |
656.33 |
47.8 |
359.65 |
536.83 |
39.1 |
431.17 |
643.58 |
46.9 |
1981–82 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
498.36 |
667.22 |
48.8 |
489.47 |
655.32 |
47.9 |
393.80 |
527.23 |
38.6 |
479.61 |
642.12 |
47.0 |
NIC |
15.50 |
20.75 |
1.5 |
15.50 |
20.75 |
1.5 |
31.00 |
41.50 |
3.0 |
15.50 |
20.75 |
1.5 |
Total |
513.86 |
687.98 |
50.3 |
504.97 |
676.07 |
49.4 |
424.80 |
568.74 |
41.6 |
495.11 |
662.87 |
48.5 |
1982–83 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
530.91 |
663.84 |
48.2 |
520.75 |
651.14 |
47.3 |
414.29 |
518.02 |
37.6 |
509.81 |
637.46 |
46.3 |
NIC |
19.25 |
24.07 |
1.7 |
19.25 |
24.07 |
1.7 |
38.50 |
48.14 |
3.5 |
19.25 |
24.07 |
1.7 |
Total |
550.16 |
687.91 |
49.9 |
540.00 |
675.21 |
49.0 |
452.79 |
566.16 |
41.1 |
529.06 |
661.53 |
48.0 |
1983–84 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
569.62 |
680.49 |
47.6 |
557.97 |
666.57 |
46.6 |
439.42 |
524.95 |
36.7 |
545.79 |
652.02 |
45.6 |
NIC |
21.15 |
25.27 |
1.8 |
21.15 |
25.27 |
1.8 |
42.30 |
50.53 |
3.5 |
21.15 |
25.27 |
1.8 |
Total |
590.77 |
705.76 |
49.4 |
579.12 |
691.84 |
48.4 |
481.72 |
575.48 |
40.2 |
566.94 |
677.29 |
47.4 |
1984–85 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
618.48 |
703.31 |
47.8 |
605.21 |
688.22 |
46.7 |
478.08 |
543.66 |
36.9 |
591.95 |
673.15 |
45.7 |
NIC |
22.50 |
25.59 |
1.7 |
22.50 |
25.59 |
1.7 |
45.00 |
51.17 |
3.5 |
22.50 |
25.59 |
1.7 |
Total |
640.98 |
728.90 |
49.5 |
627.71 |
713.81 |
48.5 |
523.08 |
594.83 |
40.4 |
614.45 |
698.73 |
47.4 |
1985–86 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
665.47 |
714.46 |
47.9 |
651.05 |
698.98 |
46.9 |
515.61 |
553.57 |
37.1 |
637.25 |
684.17 |
45.9 |
NIC |
23.85 |
25.61 |
1.7 |
23.85 |
25.61 |
1.7 |
47.70 |
51.21 |
3.4 |
23.85 |
25.61 |
1.7 |
Total |
689.32 |
740.07 |
49.6 |
674.90 |
724.59 |
48.6 |
563.31 |
604.78 |
40.5 |
661.10 |
709.77 |
47.6 |
1986–87 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
717.47 |
746.18 |
48.0 |
702.24 |
730.34 |
47.0 |
555.04 |
577.25 |
37.2 |
688.04 |
715.58 |
46.1 |
NIC |
25.65 |
26.68 |
1.7 |
25.65 |
26.68 |
1.7 |
51.30 |
53.35 |
3.4 |
25.65 |
26.68 |
1.7 |
Total |
743.12 |
772.86 |
49.7 |
727.89 |
757.02 |
48.7 |
606.34 |
630.61 |
40.6 |
713.69 |
742.25 |
47.8 |
1987–88 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
766.26 |
766.26 |
48.2 |
750.45 |
750.45 |
47.2 |
590.51 |
590.51 |
37.1 |
735.95 |
735.95 |
46.3 |
NIC |
26.55 |
26.55 |
1.7 |
26.55 |
26.55 |
1.7 |
53.10 |
53.10 |
3.3 |
26.55 |
26.55 |
1.7 |
Total |
792.81 |
792.81 |
49.8 |
777.00 |
777.00 |
48.8 |
643.61 |
643.61 |
40.5 |
762.50 |
762.50 |
47.9 |
One thousand per cent. of average male earnings (£2,273.00 a week in 1987–88) |
|
Single |
Married no children |
Married both working |
Married two children |
|
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
1978–79 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
618.17 |
1,242.96 |
66.6 |
609.39 |
1,225.31 |
65.7 |
475.02 |
955.13 |
51.2 |
601.06 |
1,208.56 |
64.8 |
NIC |
7.80 |
15.68 |
0.8 |
7.80 |
15.68 |
0.8 |
15.60 |
31.37 |
1.7 |
7.80 |
15.68 |
0.8 |
Total |
625.97 |
1,258.65 |
67.5 |
617.19 |
1,240.99 |
66.5 |
490.62 |
986.50 |
52.9 |
608.86 |
1,224.26 |
65.6 |
1979–80 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
553.18 |
960.34 |
50.6 |
546.68 |
947.32 |
49.9 |
453.85 |
787.90 |
41.5 |
537.68 |
933.43 |
49.2 |
NIC |
8.78 |
15.24 |
0.8 |
8.78 |
15.24 |
0.8 |
17.55 |
30.47 |
1.6 |
8.78 |
15.24 |
0.8 |
Total |
561.96 |
975.58 |
51.4 |
554.46 |
962.56 |
50.7 |
471.40 |
818.37 |
43.1 |
546.46 |
948.68 |
50.0 |
1980–81 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
673.98 |
1,006.01 |
51.3 |
665.09 |
992.74 |
50.6 |
561.28 |
837.79 |
42.7 |
656.55 |
979.99 |
50.0 |
NIC |
11.14 |
16.63 |
0.8 |
11.14 |
16.63 |
0.8 |
22.28 |
33.26 |
1.7 |
11.14 |
16.63 |
0.8 |
866W867W
|
Single |
Married no children |
Married both working |
Married two children |
|
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
Total |
685.12 |
1,022.63 |
52.1 |
676.23 |
1,009.37 |
51.5 |
583.56 |
871.04 |
44.4 |
667.69 |
996.62 |
50.8 |
1981–82 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
760.98 |
1,018.83 |
52.2 |
752.09 |
1,006.93 |
51.5 |
646.55 |
865.63 |
44.3 |
742.23 |
993.73 |
50.9 |
NIC |
15.50 |
20.75 |
1.1 |
15.50 |
20.75 |
1.1 |
31.00 |
41.50 |
2.1 |
15.50 |
20.75 |
1.1 |
Total |
776.48 |
1,039.58 |
53.2 |
767.59 |
1,027.68 |
52.6 |
677.55 |
907.13 |
46.4 |
757.73 |
1,014.48 |
51.9 |
1982–83 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
814.23 |
1,018.10 |
51.7 |
804.07 |
1,005.40 |
51.1 |
684.37 |
855.73 |
43.5 |
793.13 |
991.72 |
50.4 |
NIC |
19.25 |
24.07 |
1.2 |
19.25 |
24.07 |
1.2 |
38.50 |
48.14 |
2.4 |
19.25 |
24.07 |
1.2 |
Total |
833.48 |
1,042.17 |
53.0 |
823.32 |
1,029.47 |
52.3 |
722.87 |
903.87 |
45.9 |
812.38 |
1,015.79 |
51.6 |
1983–84 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
877.42 |
1,048.20 |
51.3 |
865.77 |
1,034.28 |
50.6 |
730.98 |
873.26 |
42.7 |
853.59 |
1,019.73 |
49.9 |
NIC |
21.15 |
25.27 |
1.2 |
21.15 |
25.27 |
1.2 |
42.30 |
50.53 |
2.5 |
21.15 |
25.27 |
1.2 |
Total |
898.57 |
1,073.46 |
52.5 |
886.92 |
1,059.55 |
51.9 |
773.28 |
923.79 |
45.2 |
874.74 |
1,045.00 |
51.2 |
1984–85 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
951.48 |
1,081.99 |
51.4 |
938.21 |
1,066.90 |
50.7 |
794.52 |
903.50 |
42.9 |
924.95 |
1,051.82 |
50.0 |
NIC |
22.50 |
25.59 |
1.2 |
22.50 |
25.59 |
1.2 |
45.00 |
51.17 |
2.4 |
22.50 |
25.59 |
1.2 |
Total |
973.98 |
1,107.58 |
52.6 |
960.71 |
1,092.49 |
51.9 |
839.52 |
954.67 |
45.4 |
947.45 |
1,077.41 |
51.2 |
1985–86 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
1,022.77 |
1,098.07 |
51.5 |
1,008.35 |
1,082.59 |
50.8 |
855.61 |
918.60 |
43.1 |
994.55 |
1,067.77 |
50.1 |
NIC |
23.85 |
25.61 |
1.2 |
23.85 |
25.61 |
1.2 |
47.70 |
51.21 |
2.4 |
23.85 |
25.61 |
1.2 |
Total |
1,046.62 |
1,123.68 |
52.7 |
1,032.20 |
1,108.19 |
52.0 |
903.31 |
969.81 |
45.5 |
1,018.40 |
1,093.38 |
51.3 |
1986–87 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
1,101.59 |
1,145.68 |
51.6 |
1,086.36 |
1,129.84 |
50.9 |
922.78 |
959.71 |
43.2 |
1,072.16 |
1,115.07 |
50.2 |
NIC |
25.65 |
26.68 |
1.2 |
25.65 |
26.68 |
1.2 |
51.30 |
53.35 |
2.4 |
25.65 |
26.68 |
12 |
Total |
1,127.24 |
1,172.35 |
52.8 |
1,112.01 |
1,156.51 |
52.1 |
974.08 |
1,013.06 |
45.6 |
1,097.81 |
1,141.75 |
51.4 |
1987–88 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
1,175.40 |
1,175.40 |
51.7 |
1,159.59 |
1,159.59 |
51.0 |
986.99 |
986.99 |
43.4 |
1,145.09 |
1,145.09 |
50.4 |
NIC |
26.55 |
26.55 |
1.2 |
26.55 |
26.55 |
1.2 |
53.10 |
53.10 |
2.3 |
26.55 |
26.55 |
1.2 |
Total |
1,201.95 |
1,201.95 |
52.9 |
1,186.14 |
1,186.14 |
52.2 |
1,040.09 |
1,040.09 |
45.8 |
1,171.64 |
1,171.64 |
51.5 |
Two thousand per cent. of average male earnings (£4,546.00 a week in 1987.88) |
|
Single |
Married no children |
Married both working |
Married two children |
|
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
1978–79 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
1,388.41 |
2,791.69 |
74.8 |
1,379.63 |
2,774.04 |
74.3 |
1,236.34 |
2,485.93 |
66.6 |
1,371.30 |
2,757.29 |
73.9 |
NIC |
7.80 |
15.68 |
0.4 |
7.80 |
15.68 |
0.4 |
15.60 |
31.37 |
0.8 |
7.80 |
15.68 |
0.4 |
Total |
1,396.21 |
2,807.38 |
75.2 |
1,387.43 |
2,789.72 |
74.8 |
1,251.94 |
2,517.29 |
67.5 |
1,379.10 |
2,772.97 |
74.3 |
1979–80 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
1,208.98 |
2,098.84 |
55.3 |
1,201.48 |
2,085.82 |
55.0 |
1,106.35 |
1,920.67 |
50.6 |
1,193.48 |
2,071.93 |
54.6 |
NIC |
8.78 |
15.24 |
0.4 |
8.78 |
15.24 |
0.4 |
17.55 |
30.47 |
0.8 |
8.78 |
15.24 |
0.4 |
Total |
1,217.76 |
2,114.08 |
5.57 |
1,210.26 |
2,101.06 |
55.4 |
1,123.90 |
1,951.14 |
51.4 |
1,202.26 |
2,087.17 |
55.0 |
1980–81 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
1,462.38 |
2,182.80 |
55.6 |
1,453.49 |
2,169.53 |
55.3 |
1,347.95 |
2,012.00 |
51.3 |
1,444.95 |
2,156.78 |
55.0 |
NIC |
11.14 |
16.63 |
0.4 |
11.14 |
16.63 |
0.4 |
22.28 |
33.26 |
0.8 |
11.14 |
16.63 |
0.4 |
Total |
1,473.52 |
2,199.43 |
56.1 |
1,464.63 |
2,186.16 |
55.7 |
1,370.23 |
2,045.25 |
52.1 |
1,456.09 |
2,173.41 |
55.4 |
1981–82 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
1,636.38 |
2,190.85 |
56.1 |
1,627.49 |
2,178.94 |
55.8 |
1,521.95 |
2,037.64 |
52.2 |
1,617.63 |
2,165.74 |
55.4 |
NIC |
15.50 |
20.75 |
0.5 |
15.50 |
20.75 |
0.5 |
31.00 |
41.50 |
1.1 |
15.50 |
20.75 |
0.5 |
Total |
1,651.88 |
2,211.60 |
56.6 |
1,642.99 |
2,199.70 |
56.3 |
1,552.95 |
2,079.15 |
53.2 |
1,633.13 |
2,186.50 |
56.0 |
1982–83 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
1,758.63 |
2,198.97 |
55.9 |
1,748.47 |
2,186.26 |
55.5 |
1,628.45 |
2,036.19 |
51.7 |
1,737.53 |
2,172.58 |
55.2 |
NIC |
19.25 |
24.07 |
0.6 |
19.25 |
24.07 |
0.6 |
38.50 |
48.14 |
1.2 |
19.25 |
24.07 |
0.6 |
Total |
1,777.88 |
2,223.04 |
56.5 |
1,767.72 |
2,210.33 |
56.2 |
1,666.95 |
2,084.33 |
53.0 |
1,756.78 |
2,196.65 |
55.8 |
1983–84 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
1,903.42 |
2,273.90 |
55.7 |
1,891.77 |
2,259.98 |
55.3 |
1,754.85 |
2,096.41 |
51.3 |
1,879.59 |
2,245.43 |
55.0 |
NIC |
21.15 |
25.27 |
0.6 |
21.15 |
25.27 |
0.6 |
42.30 |
50.53 |
1.2 |
21.15 |
25.27 |
0.6 |
868W869W
|
Single |
Married no children |
Married both working |
Married two children |
|
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
£ per week |
£ per week 1987–88 prices |
Per cent. of gross earnings |
Total |
1,924.57 |
2,299.16 |
56.3 |
1,912.92 |
2,285.24 |
55.9 |
1,797.15 |
2,146.94 |
52.5 |
1,900.74 |
2,270.69 |
55.6 |
1984–85 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
2,061.48 |
2,344.25 |
55.7 |
2,048.21 |
2,329.16 |
55.4 |
1,902.96 |
2,163.98 |
51.4 |
2,034.95 |
2,314.08 |
55.0 |
NIC |
22.50 |
25.59 |
0.6 |
22.50 |
25.59 |
0.6 |
45.00 |
51.17 |
1.2 |
22.50 |
25.59 |
0.6 |
Total |
2,083.98 |
2,369.83 |
56.3 |
2,070.71 |
2,354.74 |
56.0 |
1,947.96 |
2,215.16 |
52.6 |
2,057.45 |
2,339.66 |
55.6 |
1985–86 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
2,213.77 |
2,376.75 |
55.8 |
2,199.35 |
2,361.27 |
55.4 |
2,045.54 |
2,196.14 |
51.5 |
2,185.55 |
2,346.46 |
55.1 |
NIC |
23.85 |
25.61 |
0.6 |
23.85 |
25.61 |
0.6 |
47.70 |
51.21 |
1.2 |
23.85 |
25.61 |
0.6 |
Total |
2,237.62 |
2,402.36 |
56.4 |
2,223.20 |
2,386.88 |
56.0 |
2,093.24 |
2,247.35 |
52.7 |
2,209.40 |
2,372.06 |
55.7 |
1986–87 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
2,381.99 |
2,477.32 |
55.8 |
2,366.76 |
2,461.48 |
55.5 |
2,203.18 |
2,291.35 |
51.6 |
2,352.56 |
2,446.71 |
55.1 |
NIC |
25.65 |
26.68 |
0.6 |
25.65 |
26.68 |
0.6 |
51.30 |
53.35 |
1.2 |
25.65 |
26.68 |
0.6 |
Total |
2,407.64 |
2,504.00 |
56.4 |
2,392.41 |
2,488.16 |
56.1 |
2,254.48 |
2,344.71 |
52.8 |
2,378.21 |
2,473.39 |
55.7 |
1987–88 |
|
|
|
|
|
|
|
|
|
|
|
|
Income tax |
2,539.20 |
2,539.20 |
55.9 |
2,523.39 |
2,523.39 |
55.5 |
2,350.79 |
2,350.79 |
51.7 |
2,508.89 |
2,508.89 |
55.2 |
NIC |
26.55 |
26.55 |
0.6 |
26.55 |
26.55 |
0.6 |
53.10 |
53.10 |
1.2 |
26.55 |
26.55 |
0.6 |
Total |
2,565.75 |
2,565.75 |
56.4 |
2,549.94 |
2,549.94 |
56.1 |
2,403.89 |
2,403.89 |
52.9 |
2,535.44 |
2,535.44 |
55.8 |
Notes to tables:
Income tax payments are calculated on the assumption that the tax units have no other tax reliefs apart from the standard allowances. Earners, including working wives, are assumed to pay class I NI contributions at the contracted in rate. The figures for NI contributions are financial year averages.
2. Average earnings are taken to be the average gross weekly earnings of all full-time males on adult rates with pay unaffected by absence. The levels of average earnings in each year are given below:
|
£ per week |
1978–79 |
92.80 |
1979–80 |
109.30 |
1980–81 |
131.40 |
1981–82 |
145.90 |
1982–83 |
157.40 |
1983–84 |
171.00 |
1984–85 |
185.00 |
1985–86 |
198.50 |
1986–87 |
1213.40 |
1987–88 |
2227.30 |
1 Assuming growth of 7½ per cent. on 1985–86. |
2 Assuming growth of 6½ per cent. on 1986–87. |
3. The two-earner married couple is assumed to have joint earnings of the various multiples of average earnings. In calculating disposable income it is assumed that the joint earnings are split between husband and wife in the ratio 60:40.
4. For the married couple with two children child benefit is treated as a negative income tax. For this purpose, financial year averages are used for child benefit.
5. The estimate of indirect taxes are derived from the 1985 family expenditure survey and are based on the illustrative assumption that 10 per cent. of disposable income is saved. Estimates cannot reliably be made outside the income rate for which figures are shown. There are also quite wide variations in spending patterns between households with similar incomes and compositions and, because of sampling variation, there can be substantial differences between the estimates obtained from different family expenditure surveys.