HC Deb 27 March 1987 vol 113 cc312-40W
Mr. Straw

asked the Chancellor of the Exchequer if he will publish in the Official Report tables showing (a) the proportion in percentage terms, (b) the amount in current prices and (c) the amount in constant 1985–86 prices of personal income taken by taxation and rates for the year 1986–87, taking account of any changes announced in his Budget statement and any previously announced changes, and for each of the years 1978–79, 1979–80, 1980–81, 1981–82, 1982–83, 1983–84, 1984–85, 1985–86 and 1986–87 for each level of average earnings, each category of taxpayer, and each category of taxation and rates, in the manner of the answers of 3 April 1985, Official Report, column 676, 2 July 1985, Official Report, column 112 and of 26 March 1986, Official Report, column 530.

Dr. McDonald

asked the Chancellor of the Exchequer if he will update to 1987–88 the information on tax and national insurance contributions as a proportion of gross earnings provided in his reply of 19 February to the hon. Member for Oldham, West (Mr. Meacher), Official Report, column 829; and if he will provide the same information for a married man with an earning wife.

Mr. Norman Lamont

[pursuant to his replies, 23 and 25 March 1987, c. 42–216]: I understand that the hon. Member for Blackburn (Mr. Straw) wishes the figures in constant 1986–87 prices with rates for the year 1987–88. The information is in the following tables.

50 per cent. of average male earnings (£113.65 a week in 1987–88)
Single Married no children Married both working Married 2 children
£ per week £ per week 1986–87 prices Per cent. of gross income £ per week £ per week 1986–87 prices Per cent. of gross income £ per week £ per week 1986–87 prices Per cent. of gross income £ per week £ per week 1986–87 prices Per cent. of gross income
1978–79
Income tax 7.91 15.29 17.0 4.42 8.55 9.5 0.00 0.00 0.0 3.26 6.30 6.3
NIC 3.02 5.84 6.5 3.02 5.84 6.5 3.02 5.84 6.5 3.02 5.84 5.9
Total 10.93 21.13 23.6 7.44 14.38 16.0 3.02 5.84 6.5 6.28 12.14 12.2
1979–80
Income tax 8.95 14.94 16.4 5.20 8.68 9.5 0.00 0.0 0.0 5.20 8.68 8.3
NIC 3.55 5.93 6.5 3.55 5.93 6.5 3.55 5.93 6.5 3.55 5.93 5.7
Total 12.50 20.87 22.9 8.75 14.61 16.0 3.55 5.93 6.5 8.75 14.61 14.0
1980–81
Income tax 11.78 16.91 17.9 7.33 10.52 11.2 0.00 0.00 0.0 7.33 10.52 9.9
NIC 4.43 6.36 6.7 4.43 6.36 6.7 4.43 6.36 6.7 4.43 6.36 6.0
Total 16.21 23.26 24.7 11.76 16.88 17.9 4.43 6.36 6.7 11.76 16.88 15.8
1981–82
Income tax 13.95 17.96 19.1 9.51 12.24 13.0 1.58 2.03 2.2 9.51 12.24 11.5
NIC 5.65 7.27 7.7 5.65 7.27 7.7 5.65 7.27 7.7 5.65 7.27 6.8
Total 19.60 25.23 26.9 15.16 19.52 20.8 7.23 9.31 9.9 15.16 19.52 18.3
1982–83
Income tax 14.58 17.53 18.5 9.50 11.42 12.1 0.48 0.58 0.6 9.50 11.42 10.6
NIC 6.89 8.28 8.8 6.89 8.28 8.8 6.89 8.28 8.8 6.89 8.28 7.7
Total 21.47 25.81 27.3 16.39 19.71 20.8 7.37 8.86 9.4 16.39 19.71 18.3
1983–84
Income tax 15.35 17.63 18.0 9.53 10.95 11.1 0.00 0.00 0.0 9.53 10.95 9.8
NIC 7.70 8.84 9.0 7.70 8.84 9.0 7.70 8.84 9.0 7.70 8.84 7.9
Total 23.05 26.48 27.0 17.23 19.79 20.2 7.70 8.84 9.0 17.23 19.79 17.6
1984–85
Income tax 16.18 17.69 17.5 9.55 10.44 10.3 0.00 0.00 0.0 9.55 10.44 9.0
NIC 8.33 9.11 9.0 8.33 9.11 9.0 8.33 9.11 9.0 8.33 9.11 7.9
Total 24.51 26.80 26.5 17.88 19.55 19.3 8.33 9.11 9.0 17.88 19.55 16.9
1985–86
Income tax 17.05 17.60 17.2 9.84 10.16 9.9 0.00 0.00 0.0 9.84 10.16 8.7
NIC 8.93 9.22 9.0 8.93 9.22 9.0 7.54 7.78 7.6 8.93 9.22 7.9
Total 25.98 26.82 26.2 18.77 19.38 18.9 7.54 7.78 7.6 18.77 19.38 16.6
1986–87
Income tax 17.92 17.92 16.8 10.56 10.56 9.9 0.00 0.00 0.0 10.56 10.56 8.7
NIC 9.60 9.60 9.0 9.60 9.60 9.0 6.62 6.62 6.2 9.60 9.60 7.9
Total 27.52 27.52 25.8 20.16 20.16 18.9 6.62 6.62 6.2 20.16 20.16 16.7
1987–88
Income tax 18.09 17.39 15.9 10.98 10.56 9.7 0.00 0.00 0.0 10.98 10.56 8.6
NIC 10.23 9.84 9.0 10.23 9.84 9.0 7.05 6.78 6.2 10.23 9.84 8.0
Total 28.32 27.23 24.9 21.21 20.39 18.7 7.05 6.78 6.2 21.21 20.39 16.6

75 per cent. of average male earnings (170.48 a week in 1987–88)
Single Married no children Married both working Married 2 children
£ per week £ per week 1986–87 prices Per cent. of gross income £ per week £ per week 1986–87 prices Per cent. of gross income £ per week £ per week 1986–87 prices Per cent.of gross income £ per week £ per week 1986–87 prices Per cent. of gross income
1978–79
Income tax 15.56 30.08 22.4 12.07 23.34 17.3 5.28 10.21 7.5 10.80 20.88 14.5
NIC 4.52 8.74 6.5 4.52 8.74 6.5 4.52 8.74 6.8 4.52 8.74 6.0
VAT 1.79 3.46 2.6 1.66 3.20 2.4 2.01 3.89 2.9 1.81 3.50 2.4
Other indirect 6.19 11.96 8.9 7.13 13.78 10.2 8.20 15.85 11.8 6.92 13.38 9.3
Total of above 28.05 54.25 40.3 25.37 49.06 36.5 20.01 38.68 28.7 24.05 46.50 32.2
Domestic rates 2.38 4.61 3.4 2.35 4.54 3.4 2.89 5.58 4.1 2.37 4.58 3.2
Total 30.44 58.85 43.7 27.72 53.60 39.8 22.89 44.26 32.9 26.42 51.09 35.4
1979–80
Income tax 17.15 28.63 20.9 13.40 22.37 16.3 6.17 10.30 7.5 13.40 22.37 14.9
NIC 5.33 8.90 6.5 5.33 8.90 6.5 5.33 8.90 6.5 5.33 8.90 5.9
VAT 3.33 5.55 4.1 3.03 5.06 3.7 3.62 6.04 4.4 3.37 5.63 3.7
Other indirect 7.04 11.76 8.5 8.02 13.38 9.8 9.16 15.30 11.2 7.87 13.14 8.8
Total of above 32.85 54.83 40.1 29.78 49.70 36.3 24.28 40.53 29.5 29.98 50.04 33.3
Domestic rates 2.84 4.73 3.5 2.79 4.65 3.4 3.42 5.71 4.2 2.81 4.70 3.1
Total 35.69 59.57 43.5 32.56 54.35 39.7 27.70 46.24 33.8 32.79 54.74 36.4
1980–81
Income tax 21.63 31.04 21.9 17.19 24.67 17.4 9.26 13.29 9.4 17.19 24.67 16.1
NIC 6.65 9.54 6.7 6.65 9.54 6.7 6.65 9.54 6.7 6.65 9.54 6.2
VAT 4.09 5.86 4.1 3.77 5£41 3.8 4.44 6.37 4.5 4. 10 5.88 3.8
Other indirect 8.26 11.86 8.4 9.39 13.47 9.5 10.66 15.31 10.8 9.18 13.17 8.6
Total of above 40.63 58.31 41.2 37.00 53.10 37.5 31.02 44.51 31.5 37.12 53.27 34.7
Domestic rates 3.71 5.32 3.8 3.62 5.19 3.7 4.37 6.28 4.4 3.65 5.24 3.4
Total 44.34 63.64 45.0 40.61 58.29 41.2 35.39 50.79 35.9 40.77 58.52 38.1
1981–82
Income tax 24.89 32.04 22.7 20.45 26.33 18.7 12.52 16.12 11.4 20.45 26.33 17.1
NIC 8.48 10.92 7.7 8.48 10.92 7.7 8.48 10.92 7.7 8.48 10.92 7.1
VAT 4.35 5.83 4.1 4.11 5.30 3.8 4.80 6.18 4.4 4.55 5.85 3.8
Other indirect 9.61 12.37 8.8 10.89 14.01 9.9 12.38 15.94 11.3 10.80 13.90 9.1
Total of above 47.51 61.16 43.4 43.93 56.55 40.1 38.19 49.16 34.9 44.27 57.00 37.1
Domestic rates 4.56 5.86 4.2 4.45 5.73 4.1 5.43 6.99 5.0 4.50 5.79 3.8
Total 52.06 67.02 47.6 48.38 62.28 44.2 43.62 56.15 39.9 48.77 62.78 40.9
1982–83
Income tax 26.39 31.73 22.4 21.31 25.62 18.1 12.28 14.76 10.4 21.31 25.62 16.5
NIC 10.33 12.42 8.8 10.33 12.42 8.8 10.33 12.42 8.8 10.33 12.42 8.0
VAT 4.68 5.63 4.0 4.25 5.11 3.6 5.01 6.02 4.2 4.74 5.70 3.7
Other indirect 10.01 12.04 8.5 11.39 13.70 9.7 13.04 15.68 11.0 11.27 13.55 8.7
Total of above 51.42 61.81 43.6 47.28 56.85 40.1 40.66 48.88 34.4 47.66 57.29 36.9
Domestic rates 4.98 5.99 4.2 4.89 5.88 4.1 6.01 7.23 5.1 4.94 5.94 3.8
Total 56.40 67.80 47.8 52.18 62.73 44.2 46.67 56.11 39.5 52.59 63.23 40.8

75 Per cent. of average male earnings (£170.48 a week in 1987–88)
Single Married no children Married both working Married 2 children
£ per week £ per week 1986–87 prices Per cent. of gross income £ per week £ per week 1986–87 prices Per cent. of gross income £ per week £ per week 1986–87 prices Per cent. of gross income £ per week £ per week 1986–87 prices Per cent. of gross income
1983–84
Income tax 28.18 32.37 22.0 22.35 25.67 17.4 12.05 13.84 9.4 22.35 25.67 15.9
NIC 11.54 13.26 9.0 11.54 13.26 9.0 11.54 13.26 9.0 11.54 13.26 8.2
VAT 5.20 5.97 4.1 4.75 5.45 3.7 5.63 6.47 4.4 5.30 6.09 3.8
Other indirect 10.95 12.58 8.5 12.45 14.30 9.7 14.32 16.45 11.2 12.31 14.14 8.8
Total of above 55.87 64.18 43.6 51.09 58.68 39.8 43.54 50.01 33.9 51.50 59.16 36.7
Domestic rates 5.04 5.79 3.9 4.96 5.70 3.9 6.09 7.00 4.8 5.02 5.77 3.6
Total 60.91 69.97 47.5 56.05 64.39 43.7 49.63 57.01 38.7 56.53 64.93 40.3
1984–85
Income tax 30.06 32.87 21.7 23.42 25.61 16.9 11.86 12.97 8.5 23.42 25.61 15.4
NIC 12.49 13.66 9.0 12.49 13.66 9.0 12.49 13.66 9.0 12.49 13.66 8.2
VAT 6.22 6.80 4.5 5.88 6.43 4.2 6.82 7.46 4.9 6.23 6.82 4.1
Other indirect 11.61 12.69 8.4 13.22 14.46 9.5 15.25 16.67 11.0 13.12 14.35 8.6
Total of above 60.38 66.02 43.5 55.02 60.16 39.7 46.42 50.76 33.5 55.27 60.43 36.4
Domestic rates 5.34 5.84 3.8 5.25 5.74 3.8 6.43 7.03 4.6 5.33 5.83 3.5
Total 65.72 71.86 47.4 60.27 65.90 43.4 52.85 57.78 38.1 60.60 66.26 39.9
1985–86
Income tax 31.94 32.97 21.5 24.73 25.53 16.6 12.01 12.40 8.1 24.73 25.53 15.2
NIC 13.40 13.83 9.0 13.40 13.83 9.0 11.91 12.29 8.0 13.40 13.83 8.2
VAT 6.90 7.12 4.6 6.51 6.72 4.4 7.70 7.95 5.2 6.82 7.04 4.2
Other indirect 12.24 12.63 8.2 13.94 14.39 9.4 16.28 16.80 10.9 13.79 14.23 8.5
Total of above 64.47 66.56 43.3 58.58 60.47 39.3 47.90 49.44 32.2 58.74 60.64 36.1
Domestic rates 5.73 5.92 3.9 5.65 5.84 3.8 6.97 7.20 4.7 5.71 5.89 3.5
Total 70.21 72.48 47.2 64.23 66.31 43.1 54.87 56.64 36.9 64.45 66.53 39.6
1986–87
Income tax 33.39 33.39 20.9 26.03 26.03 16.3 13.01 13.01 8.1 26.03 26.03 14.9
NIC 14.40 14.40 9.0 14.40 14.40 9.0 13.12 13.12 8.2 14.40 14.40 8.3
VAT 7.44 7.44 4.7 6.98 6.98 4.4 8.17 8.17 5.1 7.25 7.25 4.2
Other indirect 13.25 13.25 8.3 14.98 14.98 9.4 17.52 17.52 10.9 14.91 14.91 8.6
Total of above 68.48 68.48 42.8 62.40 62.40 39.0 51.82 51.82 32.4 62.59 62.59 35.9
Domestic rates 6.44 6.44 4.0 6.34 6.34 4.0 7.81 7.81 4.9 6.37 6.37 3.7
Total 74.93 74.93 46.8 68.74 68.74 42.9 59.63 59.63 37.3 68.96 68.96 39.6
1987–88
Income tax 33.44 32.15 19.6 26.32 25.31 15.4 13.73 13.20 8.1 26.32 25.31 14.2
NIC 15.34 14.75 9.0 15.34 14.75 9.0 13.98 13.44 8.2 15.34 14.75 8.3
VAT 8.16 7.85 4.8 7.60 7.31 4.5 8.76 8.42 5.1 7.82 7.51 4.2
Other indirect 13.90 13.36 8.2 15.58 14.98 9.1 18.12 17.42 10.6 15.46 14.86 8.4
Total of above 70.84 68.11 41.6 64.84 62.34 38.0 54.58 52.48 32.0 64.93 62.43 35.1
Domestic rates 7.04 6.77 4.1 6.89 6.62 4.0 8.46 8.13 5.0 6.90 6.63 3.7
Total 77.88 74.88 45.7 71.73 68.97 42.1 63.04 60.62 37.0 71.83 69.06 38.8

100 per cent. of average male earnings (£227.30 a week in 1987–88)
Single Married no children Married both working Married 2 children
£ per week £ per week 1986–87 prices Per cent. of gross income £ per week £ per week 1936–87 prices Per cent. of gross income £ per week £ per week 1986–87 prices Per cent. of gross income £ per week £ per week 1986–87 prices Per cent. of gross income
1978–79
Income tax 23.22 44.89 2.50 19.73 38.14 21.3 12.32 23.82 13.3 18.46 35.69 18.8
NIC 6.03 11.66 6.5 6.03 11.66 6.5 6.03 11.66 6.5 6.03 11.66 6.2
VAT 2.46 4.76 2.7 2.37 4.58 2.6 2.78 5.37 3.0 2.43 4.70 2.5
Other indirect 7.54 14.57 8.1 8.48 16.40 9.1 9.49 18.35 10.2 7.91 15.29 8.1
Total of above 39.25 75.88 42.3 36.61 70.78 39.5 30.62 59.20 33.0 34.82 67.33 35.6
Domestic rates 2.87 5.56 3.1 2.70 5.23 2.9 3.08 5.95 3.3 2.79 5.39 2.8
Total 42.12 81.43 45.4 39.32 76.01 42.4 33.70 65.14 36.3 37.61 72.72 38.4
1979–80
Income tax 25.35 42.32 23.2 21.60 36.06 19.8 14.16 23.64 13.0 21.60 36.06 18.4
NIC 7.10 11.85 6.5 7.10 11.85 6.5 7.10 11.85 6.5 7.10 11.85 6.1
VAT 4.60 7.67 4.2 4.36 7.28 4.0 5.01 8.36 4.6 4.53 7.56 3.9
Other indirect 8.67 14.48 7.9 9.65 16.11 8.8 10.69 17.84 9.8 9.13 15.24 7.8
Total of above 45.72 76.32 41.8 42.71 71.30 39.1 36.96 61.69 33.8 42.36 70.71 36.1
Domestic rates 3.43 5.73 3.1 3.22 5.37 2.9 3.65 6.09 3.3 3.33 5.55 2.8
Total 49.15 82.05 45.0 45.93 76.67 4.20 40.61 67.78 37.2 45.68 76.26 38.9
1980–81
Income tax 31.49 45.19 24.0 27.05 38.82 20.6 19.11 27.43 14.5 27.05 38.82 19.3
NIC 8.87 12.73 6.8 8.87 12.73 6.8 8.87 12.73 6.8 8.87 12.73 6.3
VAT 5.65 8.10 4.3 5.41 7.76 4.1 6.13 8.80 4.7 5.52 7.92 3.9
Other indirect 10.21 14.66 7.8 11.33 16.27 8.6 12.44 17.86 9.5 10.70 15.35 7.6
Total of above 56.22 80.68 42.8 52.66 75.58 40.1 46.55 66.81 35.4 52.13 74.82 37.3
Domestic rates 4.51 6.47 3.4 4.20 6.03 3.2 4.67 6.71 3.6 4.34 6.23 3.1
Total 60.73 87.16 46.2 56.86 81.61 43.3 51.23 73.52 3.90 56.47 81.05 40.4
1981–82
Income tax 35.84 46.14 24.6 31.39 40.41 21.5 23.46 30.20 16.1 31.39 40.41 20.2
NIC 11.31 14.56 7.8 11.31 14.56 7.8 11.31 14.56 7.8 11.31 14.56 7.3
VAT 6.29 8.09 4.3 5.96 7.67 4.1 6.71 8.64 4.6 6.14 7.91 3.9
Other indirect 11.87 15.28 8.1 13.15 16.93 9.0 14.44 18.59 9.9 12.54 16.14 8.1
Total of above 65.31 84.07 44.8 61.81 79.57 42.4 55.92 71.98 38.3 61.39 79.02 39.4
Domestic rates 5.54 7.14 3.8 5.17 6.65 3.5 5.80 7.46 4.0 5.34 6.88 3.4
Total 70.85 91.21 48.6 66.98 86.22 45.9 61.71 79.45 42.3 66.73 85.90 42.8
1982–83
Income tax 38 19 45.91 24.3 33.11 39.81 21.0 24.09 28.96 15.3 33.11 39.81 19.7
NIC 13.77 16.56 8.7 13.77 16.56 8.7 13.77 16.56 8.7 13.77 16.56 8.2
VAT 6.50 7.82 4.1 6.16 7.41 3.9 6.98 8.39 4.4 6.40 7.69 3.8
Other indirect 12.38 14.88 7.9 13.74 16.52 8.7 15.16 18.22 9.6 13.09 15.73 7.8
Total of above 70.84 85.17 45.0 66.78 80.29 42.4 60.00 72.14 38.1 66.36 79.79 39.4
Domestic rates 6.05 7.27 3.8 5.67 6.81 3.6 6.41 7.71 4.1 5.85 7.03 3.5
Total 76.89 92.44 48.8 72.45 87.10 46.0 66.41 79.84 42.2 72.21 86.82 42.9

100 per cent. of average male earnings (£227.30 a week in 1987–88)
Single Married no children Married both working Married 2 children
£ per week £ per week 1986–87 prices Per cent.of gross income £ per week £ per week 1986–87 prices Per cent.of gross income £ per week £ per week 1986–87 prices Per cent.of gross income £ per week £ per week 1986–87 prices Per cent.of gross income
1983–84
Income tax 41.00 47.10 24.60 35.18 40.41 20.6 24.88 28.58 14.5 35.18 40.41 19.2
NIC 15.39 17.68 9.0 15.39 17.68 9.0 15.09 17.68 9.0 15.39 17.68 8.4
VAT 7.20 8.27 4.2 6.85 7.87 4.0 7.80 8.96 4.6 7.12 8.18 3.9
Other indirect 13.55 15.57 7.9 15.02 17.25 8.8 16.65 19.13 9.7 14.30 16.43 7.8
Total of above 77.14 88.61 45.1 72.44 83.21 42.4 64.72 74.35 37.9 71.99 82.70 39.3
Domestic rates 6.12 7.03 3.6 5.74 6.60 3.4 6.49 7.46 3.8 5.94 6.83 3.2
Total 83.26 95.64 48.7 78.18 89.80 45.7 71.22 81.80 41.6 77.94 89.52 42.5
1984–85
Income tax 43.93 48.03 23.7 37.30 40.78 20.2 25.73 28.13 13.9 37.30 40.78 18.8
NIC 16.65 18.21 9.0 16.65 18.21 9.0 16.65 18.21 9.0 16.65 18.21 8.4
VAT 8.29 9.07 6.5 8.14 8.90 4.4 9.27 10.14 5.0 8.79 9.61 4.4
Other indirect 14.32 15.66 7.7 15.93 17.42 8.6 17.68 19.33 9.6 15.18 16.60 7.7
Total of above 83.20 90.97 45.0 78.03 85.31 42.2 69.33 75.81 37.5 77.92 85.20 39.3
Domestic rates 6.48 7.08 3.5 6.08 6.65 3.3 6.85 7.49 3.7 6.30 6.89 3.2
Total 89.67 98.05 48.5 84.10 91.96 45.5 76.18 83.30 41.2 84.23 92.09 42.5
1985–86
Income tax 46.83 48.34 23.6 39.62 40.90 20.0 26.90 27.77 13.6 39.62 40.90 18.7
NIC 17.87 18.45 9.0 17.87 18.45 9.0 17.07 17.62 8.6 17.87 18.45 8.4
VAT 9.20 9.49 4.6 9.01 9.30 4.5 10.35 10.68 5.2 9.65 9.97 4.5
Other indirect 15.10 15.59 7.6 16.79 17.33 8.5 18.77 19.38 9.5 15.96 16.47 7.5
Total of above 89.00 91.87 44.8 83.29 85.98 42.0 73.09 75.45 36.8 83.10 85.79 39.1
Domestic rates 6.94 7.17 3.5 6.53 6.74 3.3 7.41 7.65 3.7 6.74 6.96 3.2
Total 95.94 99.04 48.3 89.82 92.73 45.3 80.50 83.10 40.6 89.85 92.75 42.3
1986–87
Income tax 48.86 43.86 22.9 41.50 41.50 19.4 28.48 28.48 13.3 41.50 41.50 18.2
NIC 19.21 19.21 9.0 19.21 19.21 9.0 17.50 17.50 8.2 19.21 19.21 8.4
VAT 9.94 9.94 4.7 9.71 9.71 4.5 11.16 11.16 5.2 10.33 10.33 4.5
Other indirect 16.41 16.41 7.7 18.14 18.14 8.5 20.38 20.38 9.5 17.36 17.36 7.6
Total of above 94.42 94.42 44.2 88.56 88.56 41.5 77.51 77.51 36.3 88.40 88.40 38.8
Domestic rates 7.81 7.81 3.7 7.33 7.33 3.4 8.32 8.32 3.9 7.54 7.54 3.3
Total 102.24 102.24 47.9 95.89 95.89 44.9 85.84 85.84 40.2 95.94 95.94 42.2
1987–88
Income tax 48.78 46.90 21.5 41.67 40.07 18.3 29.07 27.95 12.8 41.67 40.07 17.2
NIC 20.46 1967 9.0 20.46 19.67 9.0 18.64 17.92 8.2 20.46 19.67 8.5
VAT 10.94 10.52 4.8 10.62 10.22 4.7 12.08 11.61 5.3 11.24 10.81 4.6
Other indirect 17.31 16.64 7.6 18.97 18.24 8.3 21.20 20.38 9.3 18.13 17.43 7.5
Total of above 97.48 93.73 42.9 91.72 88.20 40.4 80.99 77.87 35.6 91.50 87.98 37.8
Domestic rates 8.56 8.23 3.8 7.99 7.69 3.5 9.03 8.69 4.0 8.20 7.88 14
Total 106.04 101.96 46.7 99.72 95.88 43.9 90.02 86.56 39.6 99.70 95.86 41.2

150 per cent, of average male earnings (£340.95 a week in 1987–88)
Single Married no children Married both working Married 2 children
£ per week £ per week 1986–87 prices Per cent. of gross income £ per week £ per week 1986–87 prices Per cent. of gross income £ per week £ per week 1986–87 prices Per cent. of gross income £ per week £ per week 1986–87 prices Per cent. of gross income
1978–79
Income tax 38.53 74.49 27.7 35.04 67.74 25.2 27.64 53.44 19.9 33.77 65.29 23.4
NIC 7.80 15.08 5.6 7.80 15.08 5.6 9.05 17.50 6.5 7.80 15.08 5.4
VAT 3.87 7.47 2.8 3.86 7.45 2.8 4.24 8.20 3.0 3.72 7.19 2.6
Other indirect 10.36 20.02 7.4 11.31 21.87 8.1 11.97 23.15 8.6 9.97 19.27 6.9
Total of above 60.55 117.06 43.5 58.01 112.15 41.7 52.90 102.28 38.0 55.25 106.82 38.3
Domestic rates 3.90 7.53 2.8 3.45 6.66 2.5 3.44 6.65 2.5 3.66 7.89 2.5
Total 64.45 124.60 46.3 61.45 118.81 44.1 56.35 108.94 40.5 58.92 113.91 40.8
1979–80
Income tax 41.74 69.67 25.5 37.99 63.41 23.2 30.55 51.00 18.6 37.99 63.41 22.1
NIC 8.78 14.66 5.4 8.78 14.66 5.4 10.66 17.79 6.5 8.78 14.66 5.1
VAT 7.27 12.14 4.4 7.17 11.98 4.4 7.76 12.96 4.7 6.96 11.61 4.0
Other indirect 12.11 20.21 7.4 13.10 21.86 8.0 13.70 22.87 8.4 11.78 19.66 6.9
Total of above 69.90 116.68 42.6 67.04 111.91 40.9 62.67 104.62 38.2 65.51 109.35 38.1
Domestic rates 4.70 7.84 2.9 4.13 6.90 2.5 4.09 6.84 2.5 4.41 7.35 2.6
Total 74.60 124.52 45.5 71.18 118.81 43.4 66.77 111.45 40.7 69.91 116.70 40.7
1980–81
Income tax 51.20 73.48 26.0 46.76 67.11 23.7 38.82 55.71 19.7 46.76 67.11 22.7
NIC 11.14 15.99 5.7 11.14 15.99 5.7 13.30 19.09 6.7 11.14 15.99 5.4
VAT 8.93 12.81 4.5 8.85 12.71 4.5 9.51 13.65 4.8 8.50 12.19 4.1
Other indirect 14.31 20.54 7.3 15.43 22.15 7.8 16.00 22.96 8.1 13.89 19.93 6.8
Total of above 85.58 122.82 43.4 82.19 117.95 41.7 77.63 111.42 39.4 80.28 115.22 39.0
Domestic rates 6.20 8.90 3.1 5.42 7.79 2.8 5.27 7.57 2.7 5.79 8.31 2.8
Total 91.78 131.72 46.6 87.61 125.74 44.5 82.90 118.98 42.1 86.07 123.53 41.9
1981–82
Income tax 57.72 74.30 26.4 53.28 68.59 24.3 45.35 58.38 20.7 53.28 68.59 23.3
NIC 15.50 19.95 7.1 15.50 19.95 7.1 16.96 21.83 7.7 15.50 19.95 6.8
VAT 9.92 12.77 4.5 9.78 12.58 4.5 10.52 13.54 4.8 9.44 12.16 4.1
Other indirect 16.54 21.29 7.6 17.83 22.95 8.1 18.55 23.88 8.5 16.14 20.77 7.1
Total of above 99.68 128.32 45.5 96.38 124.07 44.0 91.38 117.63 41.8 94.36 121.47 41.3
Domestic rates 7.58 9.76 3.5 6.65 8.56 3.0 6.53 8.41 3.0 7.09 9.12 3.1
Total 107.26 138.08 49.0 103.03 132.63 47.1 97.91 126.04 44.7 101.45 130.60 44.4
1982–83
Income tax 61.80 74.30 26.2 56.72 68.19 24.0 47.70 57.35 20.2 56.72 68.19 23.0
NIC 19.25 23.14 8.2 19.25 23.14 8.2 20.66 24.84 8.8 19.25 23.14 7.8
VAT 10.25 12.32 4.3 10.10 12.14 4.3 10.92 13.13 4.6 9.80 11.78 4.0
Other indirect 17.24 20.73 7.3 18.56 22.32 7.9 19.40 23.32 8.2 16.82 20.22 6.8
Total of above 108.54 130.50 46.0 104.63 125.79 44.3 98.68 118.64 41.8 102.59 123.34 41.5
Domestic rates 8.24 9.90 3.5 7.26 8.73 3.1 7.20 8.66 3.1 7.73 9.29 3.1
Total 116.78 140.40 49.5 111.89 134.52 47.4 105.88 127.30 44.8 110.31 132.63 44.7

150 per cent. of average male earnings (£340.95 a week in 1987–88)
Single Married no children Married both working Married 2 children
£ per week £ per week 1987–87 prices Per cent. of gross income £per week £ per week 1986–87 prices Per cent. of gross income £ per week £ per week 1986–87 prices Per cent. of gross income £ per week £ per week 1986–87 prices Per cent. of gross income
1983–84
Income tax 66.65 76.56 26.0 60.83 69.87 23.7 50.53 58.04 19.7 60.83 69.87 22.6
NIC 21.15 24.29 8.2 21.15 24.29 8.2 23.09 26.52 9.0 21.15 24.29 7.9
VAT 11.36 13.05 4.4 11.22 12.89 4.4 12.14 13.95 4.7 10.90 12.52 4.1
Other indirect 18.95 21.76 7.4 20.34 23.37 7.9 21.33 24.50 8.3 18.43 21.17 6.9
Total of above 118.10 135.66 46.0 113.54 130.42 44.3 107.09 123.01 41.8 111.31 127.85 41.5
Domestic rates 8.34 9.59 3.3 7.36 8.45 2.9 7.29 8.38 2.8 7.85 9.02 2.9
Total 126.45 145.25 49.3 120.90 138.87 47.1 114.38 131.39 44.6 119.16 136.87 44.3
1984–85
Income tax 71.68 78.38 25.8 65.05 71.13 23.4 53.48 58.48 19.3 65.05 71.13 22.4
NIC 22.50 24.60 8.1 22.50 24.60 8.1 24.98 27.31 9.0 22.50 24.60 7.7
VAT 12.63 13.80 4.5 12.86 14.06 4.6 14.17 15.50 5.1 14.13 15.45 4.9
Other indirect 19.99 21.85 7.2 21.59 23.61 7.8 22.53 24.64 8.1 19.47 21.29 6.7
Total of above 126.79 138.63 45.7 122.00 133.39 44.0 115.17 125.93 41.5 121.15 132.47 41.7
Domestic rates 8.85 9.67 3.2 7.80 8.53 2.8 7.70 8.41 2.8 8.33 9.11 2.9
Total 135.64 148.31 48.9 129.80 141.92 46.8 122.86 134.34 44.3 129.49 141.58 44.5
1985–86
Income tax 76.60 79.07 25.7 69.39 71.63 23.3 56.67 58.50 19.0 69.39 71.63 22.3
NIC 23.85 24.62 8.0 23.85 24.62 8.0 26.80 27.67 9.0 23.85 24.62 7.7
VAT 14.02 14.47 4.7 14.26 14.72 4.8 15.71 16.22 5.3 15.60 16.11 5.0
Other indirect 21.11 21.79 7.1 22.78 23.51 7.6 23.80 24.57 8.0 20.51 21.17 6.6
Total of above 135.58 139.96 45.5 130.28 134.49 43.8 122.98 126.96 41.3 129.35 133.53 41.5
Domestic rates 9.48 9.79 3.2 8.38 8.65 2.8 8.30 8.57 2.8 8.92 9.21 2.9
Total 145.06 149.75 48.7 138.65 143.13 46.6 131.28 135.53 44.1 138.27 142.73 44.4
1986–87
Income tax 79.81 79.81 24.9 72.45 72.45 22.6 59.42 59.42 18.6 72.45 72.45 21.7
NIC 25.65 25.65 8.0 25.65 25.65 8.0 28.81 28.81 9.0 25.65 25.65 7.7
VAT 15.18 15.18 4.7 15.41 15.41 4.8 16.91 16.91 5.3 16.79 16.79 5.0
Other indirect 23.03 23.03 7.2 24.76 24.76 7.7 25.86 25.86 8.1 22.49 22.49 6.7
Total of above 143.68 143.68 44.9 138.26 138.26 43.2 131.00 131.00 40.9 137.38 137.38 41.1
Domestic rates 10.68 10.68 3.3 9.42 9.42 2.9 9.32 9.32 2.9 10.00 10.00 3.0
Total 154.36 154.36 48.2 147.68 147.68 46.1 140.32 140.32 43.8 147.38 147.38 44.1
1987–88
Income tax 79.47 76.41 23.3 72.35 69.57 21.2 59.76 57.46 17.5 72.35 69.57 20.4
NIC 26.55 25.53 7.8 26.55 25.53 7.8 30.69 29.51 9.0 26.55 25.53 7.5
VAT 16.81 16.16 4.9 17.01 16.36 5.0 18.47 17.76 5.4 18.48 17.77 5.2
Other indirect 24.51 23.57 7.2 26.15 25.14 7.7 27.13 26.09 8.0 23.78 22.86 6.7
Total of above 147.33 141.66 43.2 142.07 136.60 41.7 136.95 130.82 39.9 141.15 135.72 39.7
Domestic rates 11.77 11.32 3.5 10.33 9.93 3.0 10.14 9.75 3.0 10.95 10.53 3.1
Total 159.11 152.99 46.7 152.39 146.53 44.7 146.19 140.57 42.9 152.11 146.25 42.8

200 per cent. of average male earnings (£454.60 a week in 1987.88)
Single Married no children Married both working Married 2 children
£per week £ per week 1986–87 prices Per cent. of gross income £ per week £ per week 1986–87 prices Per cent. of gross income £ per week £ per week 1986–87 prices Per cent. of gross income £ per week £ per week 1986–87 prices Per cent. of gross income
1978–79
Income tax 54.74 105.83 29.5 50.51 97.65 27.2 42.95 83.04 23.1 49.08 94.89 25.7
NIC 7.80 15.08 4.2 7.80 15.08 4.2 12.06 23.32 6.5 7.80 15.08 4.1
Total 62.54 120.91 33.7 58.31 112.73 31.4 55.01 106.35 29.6 56.88 109.97 29.8
1979–80
Income tax 58.53 97.70 26.8 54.39 90.79 24.9 46.95 78.37 21.5 54.39 90.79 24.0
NIC 8.78 14.66 4.0 8.78 14.66 4.0 14.21 23.72 6.5 8.78 14.66 3.9
Total 67.31 112.36 30.8 63.17 105.45 28.9 61.16 102.09 28.0 63.17 105.45 27.9
1980–81
Income tax 72.91 104.64 27.7 66.99 96.14 25.5 58.53 84.00 22.3 66.99 96.14 24.7
NIC 11.14 15.99 4.2 11.14 15.99 4.2 17.74 25.46 6.8 11.14 15.99 4.1
Total 84.05 120.63 32.0 78.13 112.13 29.7 76.27 109.46 29.0 78.13 112.13 28.8
1981–82
Income tax 85.04 109.47 29.1 78.59 101.17 26.9 68.01 87.55 23.3 78.59 101.17 26.1
NIC 15.50 19.95 5.3 15.50 19.95 5.3 22.61 29.11 7.7 15.50 19.95 5.1
Total 100.54 129.43 34.5 94.09 121.12 32.2 90.62 116.66 31.1 94.09 121.12 31.2
1982–83
Income tax 89.27 107.33 28.4 82.50 99.19 26.2 71.31 85.73 22.7 82.50 99.19 25.3
NIC 19.25 23.14 6.1 19.25 23.14 6.1 27.54 33.11 8.7 19.25 23.14 5.9
Total 108.52 130.47 34.5 101.75 122.33 32.3 98.85 118.84 31.4 101.75 122.33 31.2
1983–84
Income tax 94.99 109.11 27.8 87.22 100.19 25.5 76.18 87.51 22.3 87.22 100.19 24.6
NIC 21.15 24.29 6.2 21.15 24.29 6.2 30.78 35.36 9.0 21.15 24.29 6.0
Total 116.14 133.41 34.0 108.37 124.48 31.7 106.96 122.86 31.3 108.37 124.48 30.6
1984–85
Income tax 102.96 112.58 27.8 94.12 102.91 25.4 81.23 88.82 22.0 94.12 102.91 24.6
NIC 22.50 24.60 6.1 22.50 24.60 6.1 33.30 36.41 9.0 22.50 24.60 5.9
Total 125.46 137.18 33.9 116.62 127.51 31.5 114.53 125.23 31.0 116.62 127.51 30.4
1985–86
Income tax 110.68 114.26 27.9 101.07 104.34 25.5 86.45 89.24 21.8 101.07 104.34 24.6
NIC 23.85 24.62 6.0 23.85 24.62 6.0 35.73 36.88 9.0 23.85 24.62 5.8
Total 134.53 138.88 33.9 124.92 128.96 31.5 122.18 126.13 30.8 124.92 128.96 30.4
1986–87
Income tax 116.37 116.37 27.3 106.22 106.22 24.9 90.37 90.37 21.2 106.22 106.22 24.1
NIC 25.65 25.65 6.0 25.65 25.65 6.0 38.41 38.41 9.0 25.65 25.65 5.8
Total 142.02 142.02 33.3 131.87 131.87 30.9 128.78 128.78 30.2 131.87 131.87 29.9
1987–88
Income tax 119.22 114.63 26.2 107.90 103.75 23.7 90.45 86.97 19.9 107.90 103.75 23.0
NIC 26.55 25.53 5.8 26.55 25.53 5.8 40.91 39.34 9.0 26.55 25.53 5.7
Total 145.77 140.16 32.1 134.45 129.28 29.6 131.36 126.31 28.9 134.45 129.28 28.7

300 per cent. of average male earnings (£681.90 a week in 1987.88)
Single Married no children Married both working Married 2 children
£ per week £ per week 1986–87 prices Per cent. of gross income £ per week £ per week 1986–87 prices Per cent. of gross income £ per week £ per week 1986–87 prices Per cent. of gross income £ per week £ per week 1986–87 prices Per cent. of gross income
1978–79
Income tax 102.89 198.92 37.0 96.54 186.64 34.7 77.06 148.98 27.7 94.23 182.18 33.2
NIC 7.80 15.08 2.8 7.80 15.08 2.8 15.04 29.08 5.4 7.80 15.08 2.8
Total 110.69 214.00 39.8 104.34 201.72 37.5 92.10 178.06 33.1 102.03 197.26 36.0
1979–80
Income tax 106.83 178.32 32.6 100.58 167.89 30.7 83.49 139.36 25.5 100.58 167.89 29.9
NIC 8.78 14.66 2.7 8.78 14.66 2.7 17.30 28.88 5.3 8.78 14.66 2.6
Total 115.61 192.98 35.3 109.36 182.55 33.4 100.79 168.24 30.7 109.36 182.55 32.5
1980–81
Income tax 133.40 191.46 33.8 125.99 180.82 32.0 102.39 146.95 26.0 125.99 180.82 31.3
NIC 11.14 15.99 2.8 11.14 15.99 2.8 21.78 31.26 5..5 11.14 15.99 2.8
Total 144.54 207.44 36.7 137.13 196.81 34.8 124.17 178.21 31.5 137.13 196.81 34.0
1981–82
Income tax 155.15 199.73 35.4 147.74 190.19 33.8 117.43 151.17 26.8 147.74 190.19 33.0
NIC 15.50 19.95 3.5 15.50 19.95 3.5 29.07 37.42 6.6 15.50 19.95 3.5
Total 170.65 219.68 39.0 163.24 210.14 37.3 146.50 188.59 33.5 163.24 210.14 36.5
1982–83
Income tax 163.55 196.63 34.6 155.09 186.46 32.8 124.31 149.45 26.3 155.09 186.46 32.1
NIC 19.25 23.14 4.1 19.25 23.14 4.1 35.78 43.02 7.6 19.25 23.14 4.0
Total 182.80 219.77 38.7 174.34 209.60 36.9 160.09 192.47 33.9 174.34 209.60 36.1
1983–84
Income tax 173.76 199.59 33.9 164.05 188.44 32.0 133.30 153.12 26.0 164.05 188.44 31.2
NIC 21.15 24.29 4.1 21.15 24.29 4.1 39.62 45.51 7.7 21.15 24.29 4.0
Total 194.91 223.89 38.0 185.20 212.73 36.1 172.92 198.63 33.7 185.20 212.73 35.3
1984–85
Income tax 188.89 206.53 34.0 177.84 194.45 32.0 143.37 156.76 25.8 177.84 194.45 31.3
NIC 22.50 24.60 4.1 22.50 24.60 4.1 42.48 46.45 7.7 22.50 24.60 4.0
Total 211.39 231.14 38.1 200.34 219.05 36.1 185.85 203.21 33.5 200.34 219.05 35.3
1985–86
Income tax 203.47 210.04 34.2 191.45 197.64 32.1 153.54 158.50 25.8 191.45 197.64 31.4
NIC 23.85 24.62 4.0 23.85 24.62 4.0 45.29 46.75 7.6 23.85 24.62 3.9
Total 227.32 234.66 38.2 215.30 222.26 36.2 198.83 205.25 33.4 215.30 222.26 35.3
1986–87
Income tax 217.42 217.42 34.0 204.73 204.73 32.0 160.54 160.54 25.1 204.73 204.73 31.3
NIC 25.65 25.65 4.0 25.65 25.65 4.0 48.70 48.70 7.6 25.65 25.65 3.9
Total 243.07 243.07 38.0 230.38 230.38 36.0 209.24 209.24 32.7 230.38 230.38 35.2
1987–88
Income tax 228.84 220.03 33.6 215.67 207.37 31.6 161.31 155.10 23.7 215.67 207.37 31.0
NIC 26.55 25.53 3.9 26.55 25.53 3.9 51.10 49.13 7.5 26.55 25.53 3.8
Total 255.39 245.56 37.5 242.22 232.90 35.5 212.41 204.24 31.1 242.22 232.90 34.8

500 per cent. of average male earnings (£1,136.50 a week in 1987–88)
Single Married no children Married both working Married 2 children
£ per week £per week 1986–87 prices Per cent. of gross income £ per week £ per week 1986–87 prices Per cent. of gross income £ per week £ per week 1986–87 prices Per cent. of gross income £ per week £ per week 1986–87 prices Per cent. of gross income
1978–79
Income tax 234.37 453.12 50.5 226.44 437.79 48.8 157.63 304.75 34.0 223.55 432.20 47.7
NIC 7.80 15.08 1.7 7.80 15.08 1.7 15.60 30.16 3.4 7.80 15.08 1.7
Total 242.17 468.20 52.2 234.24 452.87 50.5 173.23 334.91 37.3 231.35 447.28 49.3
1979–80
Income tax 225.28 376.05 41.2 217.78 363.53 39.8 165.36 276.02 30.3 217.78 363.53 39.3
NIC 8.78 14.66 1.6 8.78 14.66 1.6 17.55 29.30 3.2 8.78 14.66 1.6
Total 234.05 390.70 42.8 226.56 378.18 41.5 182.91 305.32 33.5 226.56 378.18 40.9
1980–81
Income tax 279.78 401.54 42.6 270.89 388.78 41.2 206.31 296.10 31.4 270.89 388.78 40.7
NIC 11.14 15.99 1.7 11.14 15.99 1.7 22.28 31.98 3.4 11.14 15.99 1.7
Total 290.92 417.53 44.3 282.03 404.77 42.9 228.59 328.07 34.8 282.03 404.77 42.4
1981–82
Income tax 323.28 416.16 44.3 314.39 404.72 43.1 240.18 309.19 32.9 314.39 404.72 42.5
NIC 15.50 19.95 2.1 15.50 19.95 2.1 31.00 39.91 4.2 15.50 19.95 2.1
Total 338.78 436.12 46.4 329.89 424.67 45.2 271.18 349.09 37.2 329.89 424.67 44.6
1982–83
Income tax 342.03 411.21 43.5 331.87 399.00 42.2 252.82 303.96 32.1 331.87 399.00 41.6
NIC 19.25 23.14 2.4 19.25 23.14 2.4 38.50 46.29 4.9 19.25 23.14 2.4
Total 361.28 434.36 45.9 351.12 422.14 44.6 291.32 350.25 37.0 351.12 422.14 44.0
1983–84
Income tax 364.42 418.60 42.6 352.77 405.22 41.3 268.75 308.70 31.4 352.77 405.22 40.7
NIC 21.15 24.29 2.5 21.15 24.29 2.5 42.30 48.59 4.9 21.15 24.29 2.4
Total 385.57 442.89 45.1 373.92 429.51 43.7 311.05 357.29 36.4 373.92 329.51 43.1
1984–85
Income tax 396.48 433.51 42.9 383.21 419.00 41.4 291.86 319.12 31.6 383.21 419.00 40.8
NIC 22.50 24.60 2.4 22.50 24.60 2.4 45.00 49.20 4.9 22.50 24.60 2.4
Total 418.98 458.12 45.3 405.71 443.61 43.9 336.86 368.33 36.4 405.71 443.61 43.2
1985–86
Income tax 427.27 441.07 43.0 412.85 426.19 41.6 314.16 324.31 31.7 412.85 426.19 41.0
NIC 23.85 24.62 2.4 23.85 24.62 2.4 47.70 49.24 4.8 23.85 24.62 2.4
Total 451.12 465.70 45.5 436.70 450.81 44.0 361.86 373.55 36.5 436.70 450.81 43.4
1986–87
Income tax 461.39 461.39 43.2 446.16 446.16 41.8 333.79 333.79 31.3 446.16 446.16 41.3
NIC 25.65 25.65 2.4 25.65 25.65 2.4 51.30 51.30 4.8 25.65 25.65 2.4
Total 487.04 487.04 45.6 471.81 471.81 44.2 385.09 385.09 36.1 471.81 471.81 43.6
1987–88
Income tax 493.50 474.51 43.4 477.69 459.31 42.0 348.06 334.67 30.6 477.69 459.31 41.5
NIC 26.55 25.53 2.3 26.55 25.53 2.3 53.10 51.06 4.7 26.55 25.53 2.3
Total 520.05 500.04 45.8 504.24 484.84 44.4 401.16 385.72 35.3 504.24 484.84 43.8

700 per cent. of average male earnings (£1,591.10 a week in 1987–88)
Single Married no children Married both working Married 2 children
£ per week £ per week 1986–87 prices Per cent. of gross income £ per week £ per week 1986–87 prices Per cent. of gross income £ per week £ per week 1986–87 prices Per cent. of gross income £ per week £ per week 1986–87 prices Per cent. of gross income
1978–79
Income tax 387.10 748.40 59.6 378.32 731.42 58.2 270.44 522.85 41.6 375.13 725.25 57.3
NIC 7.80 15.08 1.2 7.80 15.08 1.2 15.60 30.16 2.4 7.80 15.08 1.2
Total 394.90 763.48 60.8 386.12 746.50 59.4 286.04 553.01 44.0 382.93 740.33 58.5
1979–80
Income tax 356.44 594.98 46.6 348.94 582.46 45.6 271.16 452.63 35.4 348.94 582.46 45.1
NIC 8.78 14.66 1.1 8.78 14.66 1.1 17.55 29.30 2.3 8.78 14.66 1.1
Total 365.22 609.64 47.7 357.72 597.12 46.8 288.71 481.93 37.7 357.72 597.12 46.3
1980–81
Income tax 437.46 627.84 47.6 428.57 615.08 46.6 337.37 484.19 36.7 428.57 615.08 46.2
NIC 11.14 15.99 1.2 11.14 15.99 1.2 22.28 31.98 2.4 11.14 15.99 1.2
Total 448.60 643.83 48.8 439.71 631.07 47.8 359.65 516.17 39.1 439.71 631.07 74.4
1981–82
Income tax 498.36 641.55 48.8 489.47 630.10 47.9 393.80 506.95 38.6 489.47 630.10 47.5
NIC 15.50 19.95 1.5 15.50 19.95 1.5 31.00 39.91 3.0 15.50 19.95 1.5
Total 513.86 661.50 50.3 504.97 650.06 49.4 424.80 546.85 41.6 504.97 650.06 49.0
1982–83
Income tax 530.91 638.30 48.2 520.75 626.08 47.3 414.29 498.09 37.6 520.75 626.08 46.8
NIC 19.25 23.14 1.7 19.25 23.14 1.7 38.50 46.29 35 19.25 23.14 1.7
Total 550.16 661.44 49.9 540.00 649.23 49.0 452.79 544.38 41.1 540.00 649.23 48.5
1983–84
Income tax 569.62 654.30 47.6 557.97 640.92 46.6 439.42 504.75 36.7 557.97 640.92 46.1
NIC 21.15 24.29 1.8 21.15 24.29 1.8 42.30 48.59 3.5 21.15 24.29 1.7
Total 590.77 678.60 49.4 579.12 665.22 48.4 481.72 553.34 40.2 579.12 665.22 47.9
1984–85
Income tax 618.48 676.25 47.8 605.21 661.74 46.7 478.08 522.74 36.9 605.21 661.74 46.3
NIC 22.50 24.60 1.7 22.50 24.60 1.7 45.00 49.20 3.5 22.50 24.60 1.7
Total 640.98 700.85 49.5 627.71 686.34 48.5 523.08 571.94 40.4 627.71 686.34 48.0
1985–86
Income tax 665.47 686.97 47.9 651.05 672.08 46.9 515.61 532.27 37.1 651.05 672.08 46.4
NIC 23.85 24.62 1.7 23.85 24.62 1.7 47.70 49.24 3.4 23.85 24.62 1.7
Total 689.32 711.59 49.6 674.90 696.71 48.6 563.31 581.51 40.5 674.90 696.71 48.1
1986–87
Income tax 717.47 717.47 48.0 702.24 702.24 47.0 555.04 555.04 37.2 702.24 702.24 46.6
NIC 25.65 25.65 1.7 25.65 25.65 1.7 51.30 51.30 3.4 25.65 25.65 1.7
Total 743.12 743.12 49.7 727.89 727.89 48.7 606.34 606.34 40.6 727.89 727.89 48.3
1987–88
Income tax 766.26 736.77 48.2 750.45 721.57 47.2 590.51 567.79 37.1 750.45 721.57 46.7
NIC 26.55 25.53 1.7 26.55 25.53 1.7 53.10 51.06 3.3 26.55 25.53 1.7
Total 792.81 762.30 49.8 777.00 747.10 48.8 643.61 618.84 40.5 777.00 747.10 48.4

1,000 per cent. of average male earnings (£2,273.00 a week in 1987–88)
Single Married no children Married both working Married 2 children
£ per week £ per week 1986–87 prices Per cent. of gross income £ per week £ per week 1986–87 prices Per cent. of gross income £ per week £ per week 1986–87 prices Per cent. of gross income £ per week £ per week 1986–87 prices Per cent. of gross income
1978–79
Income tax 618.17 1,195.13 66.6 609.39 1,178.16 65.7 475.02 98.38 51.2 606.20 1,171.99 65.0
NIC 7.80 15.08 0.8 7.80 15.08 0.8 15.60 30.16 1.7 7.80 15.08 0.8
Total 625.97 1,210.21 67.5 617.19 1,193.24 66.5 490.62 948.56 52.9 614.00 1,187.07 65.8
1979–80
Income tax 553.18 923.39 50.6 545.68 910.87 49.9 453.85 757.58 41.5 545.68 910.87 49.6
NIC 8.78 14.66 0.8 8.78 14.66 0.8 17.55 29.30 1.6 8.78 14.66 0.8
Total 561.96 938.04 51.4 554.46 925.52 50.7 471.40 786.88 43.1 554.46 925.52 50.4
1980–81
Income tax 673.98 967.30 51.3 665.09 954.54 50.6 561.28 805.55 42.7 665.09 954.54 50.3
NIC 11.14 15.99 0.8 1.14 15.99 0.8 22.28 31.98 1.7 11.14 15.99 0.8
Total 685.12 983.28 52.1 676.23 970.52 51.5 583.56 837.52 44.4 676.23 970.52 51.1
1981–82
Income tax 760.98 979.62 52.2 752.09 968.18 51.5 646.55 832.32 44.3 752.09 968.18 51.2
NIC 15.50 19.95 1.1 15.50 19.95 1.1 31.00 39.91 2.1 15.50 19.95 1.1
Total 776.48 999.58 53.2 767.59 988.13 52.6 677.55 872.22 46.4 767.59 988.13 52.3
1982–83
Income tax 814.23 978.92 51.7 804.07 966.71 51.1 684.37 822.80 43.5 804.07 966.71 50.7
NIC 19.25 23.14 1.2 19.45 23.14 1.2 38.50 46.29 2.4 19.45 23.14 1.2
Total 833.48 1,002.02 53.0 823.32 989.85 52.3 722.87 869.08 45.9 823.32 989.85 51.9
1983–84
Income tax 877.42 1,007.86 51.3 865.77 994.48 50.6 730.98 839.65 42.7 865.77 994.48 50.3
NIC 21.15 24.29 1.2 21.15 24.29 1.2 42.30 48.59 2.5 21.15 24.29 1.2
Total 898.57 1,032.16 52.5 886.92 1,018.78 51.9 773.28 888.24 45.2 886.92 1,018.78 51.5
1984–85
Income tax 951.48 1,040.36 51.4 938.21 1,025.85 50.7 794.52 868.73 42.9 938.21 1,025.85 50.4
NIC 22.50 24.60 1.2 22.50 24.60 1.2 45.00 49.20 2.4 22.50 24.60 1.2
Total 973.98 1.064.96 52.6 960.71 1,050.45 51.9 839.52 917.94 45.4 960.71 1,050.45 51.6
1985–86
Income tax 1,022.77 1,055.81 51.5 1,008.35 1,040.93 50.8 855.61 883.25 43.1 1,008.35 1,040.93 50.4
NIC 23.85 24.62 1.2 23.85 24.62 1.2 47.70 49.24 2.4 23.85 24.62 1.2
Total 1,046.62 1.080.44 52.7 1,032.20 1,065.55 52.0 903.31 932.50 45.5 1,032.20 1,065.55 51.6
1986–87
Income tax 1,101.59 1,101.59 51.6 1,086.36 1,086.36 50.9 922.78 922.78 43.2 1,086.36 1,086.36 50.6
NIC 25.65 25.65 1.2 25.65 25.65 1.2 51.30 51.30 2.4 25.65 25.65 1.2
Total 1,127.24 1,127.24 52.8 1,112.01 1,112.01 52.1 974.08 974.08 456. 1,112.01 1,112.01 51.8
1987–88
Income tax 1,175.40 1,130.17 51.7 1,159.59 1,114.97 51.0 986.99 949.01 43.4 1,159.59 1,114.97 50.7
NIC 26.55 25.53 1.2 26.55 25.53 1.2 53.10 51.06 2.3 26.55 25.53 1.2
Total 1,201.95 1,155.70 52.9 1,186.14 1,140.50 52.2 1,040.09 1,000.07 45.8 1,186.14 1,140.50 51.9

2,000 per cent. of average male earnings (£4,546.00 a week in 1987–88)
Single Married no children Married both working Married 2 children
£ per week £ per week 1986–87 prices Per cent. of gross income £ per week £ per week 1986–87 prices Per cent. of gross income £ per week £ per week 1986–87 prices Per cent. of gross income £ per week £ per week 1986–87 prices Per cent. of gross income
1978–79
Income tax 1,388.41 2,684.27 74.8 1,379.63 2,667.29 74.3 1,236.34 2,390.27 66.6 1,376.44 2,661.13 74.0
NIC 7.80 15.08 0.4 7.80 15.08 0.4 15.60 30.16 0.8 7.80 15.08 0.4
Total 1,396.21 2,699.35 75.2 1,387.43 2,682.37 74.8 1,251.94 2,420.43 67.5 1,384.24 2,676.21 74.4
1979–80
Income tax 1,208.98 2,018.07 55.3 1,201.48 2,005.55 55.0 1,106.35 1,846.76 50.6 1,201.48 2,005.55 54.8
NIC 8.78 14.66 0.4 8.78 14.66 0.4 17.55 29.30 0.8 8.78 14.66 0.4
Total 1,217.76 2,032.73 55.7 1,210.26 2,020.21 55.4 1,123.90 1,876.05 51.4 1,210.26 2,020.21 55.2
1980–81
Income tax 1,462.38 2,098.81 55.6 1,453.49 2,086.05 55.3 1,347.95 1,934.58 51.3 1,453.49 2,086.05 55.1
NIC 11.14 15.99 0.4 11.14 15.99 0.4 22.28 31.98 0.8 11.14 15.99 0.4
Total 1,473.52 2,114.79 56.1 1,464.63 2,102.04 55.7 1,370.23 1,966.55 52.1 1,464.63 2,102.4 55.6
1981–82
Income tax 1,636.38 2,106.54 56.1 1,627.49 2,095.10 55.8 1,521.95 1959.23 52.2 1,627.49 2,095.10 55.6
NIC 15.50 19.95 0.5 15.50 19.95 0.5 31.00 39.91 1.1 15.50 19.95 0.5
Total 1,651.88 2,126.50 56.6 1,642.99 2,115.05 56.3 1,552.95 1,999.14 53.2 1,642.99 2,115.05 56.1
1982–83
Income tax 1,758.63 2,114.35 55.9 1,748.47 2,102.13 55.5 1,628.45 1,957.84 51.7 1,748.47 2,102.13 55.3
NIC 19.25 23.14 0.6 19.25 23.14 0.6 38.50 46.29 1.2 19.25 23.14 0.6
Total 1,777.88 2,137.49 56.5 1,767.72 2,125.28 56.2 1,666.95 2,004.12 53.0 1,767.72 2,125.28 56.0
1983–84
Income tax 1,903.42 2,186.39 55.7 1,891.77 2,173.01 55.3 1,754.85 2,015.74 51.3 1,891.77 2,173.01 55.1
NIC 21.15 24.29 0.6 21.15 24.29 0.6 42.30 48.59 1.2 21.15 24.29 0.6
Total 1,924.57 2,210.69 56.3 1,912.92 2,197.31 55.9 1,797.15 2,064.33 52.5 1,912.92 2,197.31 55.7
1984–85
Income tax 2,061.48 2,254.04 55.7 2,048.21 2,239.53 55.4 1,902.96 2,080.71 51.4 2,048.21 2,239.53 55.2
NIC 22.50 24.60 0.6 22.50 24.60 0.6 45.00 49.20 1.2 22.50 24.60 0.6
Total 2,083.98 2,278.64 56.3 2,070.71 2,264.13 56.0 1,947.96 2,129.92 52.6 2,070.71 2,264.13 55.8
1985–86
Income tax 2,213.77 2,285.30 55.8 2,199.35 2,270.41 55.4 2,045.54 2,111.63 51.5 2,199.35 2,270.41 55.2
NIC 23.85 24.62 0.6 23.85 24.62 0.6 47.70 49.24 1.2 23.85 24.62 0.6
Total 2,237.62 2,309.92 56.4 2,223.20 2,295.03 56.0 2,093.24 2,160.87 52.7 2,223.20 2,295.03 55.8
1986–87
Income tax 2,381.99 2,381.99 55.8 2,366.76 2,366.76 55.5 2,203.18 2,203.18 51.6 2,366.76 2,366.76 55.3
NIC 25.65 25.65 0.6 25.65 25.65 0.6 51.30 51.30 1.2 25.65 25.65 0.6
Total 2,407.64 2,407.64 56.4 2,392.41 2,392.41 56.1 2,254.48 2,254.48 52.8 2,392.41 2,392.41 55.9
1987–88
Income tax 2,539.20 2,441.49 55.9 2523.39 2,426.29 55.5 2,350.79 2,260.33 51.7 2,523.39 2,426.29 55.3
NIC 26.55 25.53 0.6 26.55 25.53 0.6 53.10 51.06 1.2 26.55 25.53 0.6
Total 2,565.75 2,467.02 56.4 2,549.94 2,451.82 56.1 2,403.89 2,311.39 52.9 2,549.94 2,451.82 55.9

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 1 National Insurance contributions at the contracted in rate. The figures for National Isurance 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 as follows:

£ 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
£ per week
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, the percentage column expresses taxes etc as percentages of gross earnings plus child benefit. For this purpose, financial year averages are used for child benefit.

5. The estimates 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 range 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.

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