§ Mr. Maclennanasked the Secretary of State for Scotland what estimate he has as to how the current produce of domestic rates in Scotland and in each of the regions of Scotland might be raised through community charge or local income tax with and without resource equalisation in the cases of (a) a single person on (i) 100 per cent., (ii) 90 per cent., (iii) 75 per cent. and (iv) 60 per cent. of the average male manual worker's wage for Scotland, (b) a married man with earnings as in (a) above, whose wife earns 50 per cent. of the average for women in full-time employment, (c) a married man with earnings as in (a) above, whose wife earns 50 per cent. of the average for women in part-time employment and (d) a married man as in (c) above, living with three sons or daughters aged 18 to 24 years all of whom earn the average for full-time workers in the 18 to 24 age group.
§ Mr. AncramThe estimated average local tax bills under the community charge system and under a local income tax system with and without resource equalisation needed to replace domestic rates in 1985–86, are given below for the specific cases requested.
397W
Area Community charge Equalised Local Income Tax Unequalised Local Income Tax 100 per cent. 90 per cent. 75 per cent. 60 per cent. 100 per cent. 90 per cent. 75 per cent. 60 per cent. £ £ £ £ £ £ £ £ £ (a) A single person earning 100 per cent., 90 per cent., 75 per cent., 60 per cent, of average manual earnings Borders 158 272 238 181 125 196 170 130 90 Central 187 323 282 214 149 405 351 269 187 Dumfries and Galloway 155 266 234 176 123 247 214 164 114 Fife 210 367 317 244 169 272 236 181 125 Grampian 157 272 237 181 125 196 170 130 90 Highland 153 266 231 176 123 203 175 134 93 Lothian 225 393 339 260 181 475 411 315 219 Strathclyde 229 399 345 265 184 418 362 277 193 Tayside 194 336 292 223 155 412 356 273 190 Scotland 207 361 312 239 166 355 307 235 163 (b) A married man with earnings as in (a) above, whose wife earns 50 per cent, of the average for woman in full-time employment Borders 316 257 223 165 110 186 159 119 80 Central 374 304 264 195 130 382 328 246 164 Dumfries and Galloway 310 250 219 161 107 233 200 140 100 Fife 420 347 296 223 149 257 220 165 110 Grampian 314 257 221 165 110 186 159 119 80 Highland 306 250 216 161 107 192 164 123 82 Lothian 450 370 317 238 158 448 384 288 192 Strathclyde 458 376 323 242 161 394 338 254 169 Tayside 388 316 274 203 135 388 333 250 166 Scotland 414 341 292 219 146 335 287 215 143 (c) A married man as in (a) above whose wife earns 50 per cent, of the average for women in part-time employment Borders 316 219 184 127 72 158 131 91 52 Central 374 259 218 150 85 325 271 189 107 Dumfries and Galloway 310 213 180 124 70 198 165 115 65 Fife 420 295 244 171 97 219 182 127 72 Grampian 314 219 183 127 72 158 131 91 52 Highland 306 213 178 124 70 163 135 94 53 Lothian 450 315 262 183 103 381 317 221 125 Strathclyde 458 320 267 186 105 335 279 195 110 Tayside 388 269 226 156 88 330 275 192 108 Scotland 414 290 241 168 95 285 237 165 93 (d) A married man as in (c) above living with three sons or daughters aged 18–24 years all of whom earn the average for full-time workers in the 18–24 years age group Borders 790 714 685 622 567 515 488 448 409 Central 935 847 822 738 673 1,063 1,008 927 845 Dumfries and Galloway 775 696 672 607 553 648 614 565 515 Fife 1,050 964 911 840 766 714 677 622 567 Grampian 785 714 681 622 567 515 488 448 409 Highland 765 696 664 607 553 532 504 463 422 Lothian 1,125 1,029 476 897 817 1,245 1,181 1,085 989 Strathclyde 1,145 1,036 993 912 931 1,097 1,040 957 872 Tayside 970 881 842 768 700 1,080 1,020 942 858 Scotland 1,035 947 898 825 752 930 882 810 738 Notes:
(1) The average community charges for 1985–86 used in the tables were published in the Official Report on 20 February 1986.
(2) The underlying local income tax rates (with resource equalisation) have been estimated on the assumption that some form of resource equalisation would make the yield of 1p in the £ the same per adult in all areas.
(3) Published information on taxable resources in local authority areas is only available up to 1982–83. The sample size is small and the regional pattern shows considerable variation from year to year. Estimates of local income tax rates without resource equalisation are therefore subject to some uncertainty. Those in the table have been produced by applying the pattern of unequalised tax rates calculated for 1982–83 to 1985–86 average earnings.
(4) Estimates of average gross earnings have been taken from the 1985 new earnings survey. The average figures for Scotland have been used in each case with the exception of average earnings for the 18–24 year age group, where only GB figures were readily available.
(5) In applying local income tax rates to cases (a) to (d) it is assumed that earnings are the only sources of income and that only personal tax allowances apply.
§ Mr. Maclennanasked the Secretary of State for Scotland what estimate he has as to how the current produce of domestic rates in Scotland and in each of the regions in Scotland might be raised through community charge or local income tax with and without resource equalisation in the cases of (a) a single person on (i) 100 per cent., (ii) 90 per cent., (iii) 75 per cent., and (iv) 60 per cent. of an annual male manual worker's wage in Scotland, (b) a married man with earnings as in (a) above, whose 398W wife's earnings are the average for women in full-time employment, (c) a married man with earnings as in (a) above, whose wife's earnings are the average for women in part-time employment, (d) a married man with earnings as in (a) above, whose wife has no income, (e) a married couple with earnings as in (b) above, living with a son or daughter aged 18 or over whose earnings are the average for full-time workers in the 18 to 24 years age group, (f) a married couple with earnings as in (b) above, living with 399W a son or daughter aged 18 to 24 years who is unemployed, (g) a single person on 100 per cent. of an average male non-manual worker's wage and (h) a married man with earnings as in (g) above, whose wife's earnings are the average for women in full-time employment.
400W
Area Community Charge Equalised Local Income Tax Unequalised Local Income Tax 100 per cent. 90 per cent. 75 per cent. 60 per cent. 100 per cent. 90 per cent. 75 per cent. 60 per cent. £ £ £ £ £ £ £ £ £ (a) A single person earning 100 per cent., 90 per cent., 75 per cent., 60 per cent, of average manual earnings Borders 158 272 238 181 125 196 170 130 90 Central 187 323 282 214 149 405 351 269 187 Dumfries and Galloway 155 266 234 176 123 247 214 164 114 Fife 210 367 317 244 169 272 236 181 125 Grampian 157 272 237 181 125 196 170 130 90 Highland 153 266 231 176 123 203 175 134 93 Lothian 225 393 239 260 181 475 411 315 219 Strathclyde 229 399 345 265 184 418 362 277 193 Tayside 194 336 292 223 155 412 356 273 190 Scotland 207 361 312 239 166 355 307 235 163 (b) A married man with earnings as in (a) above, whose wife's earnings are the average for women in full-time employment Borders 316 390 357 298 243 282 255 215 176 Central 374 462 423 353 288 580 526 444 362 Dumfries and Galloway 310 380 350 291 237 354 320 271 221 Fife 420 526 475 402 328 390 353 298 243 Grampian 314 390 355 298 243 282 255 215 176 Highland 306 380 346 291 237 291 263 222 181 Lothian 450 563 509 430 350 680 616 520 424 Strathclyde 458 571 578 437 356 598 542 458 373 Tayside 388 480 439 367 299 593 536 455 371 Scotland 414 517 468 395 322 508 460 388 316 (c) A married man with earnings as in (a), whose wife's earnings are the average for women in part-time employment Borders 316 239 204 147 92 182 146 105 66 Central 374 283 241 174 109 355 301 219 137 Dumfries and Galloway 310 232 200 143 89 216 183 133 83 Fife 470 222 271 298 124 239 202 147 92 Grampian 314 239 203 147 92 182 146 105 66 Highland 306 233 197 144 90 178 150 109 88 Lothian 450 344 290 212 132 416 352 256 160 Strathclyde 458 259 295 215 134 366 310 226 141 Tayside 388 294 250 181 113 360 305 222 138 Scotland 414 316 267 194 121 311 263 191 119 (d) A married man with earnings as in (a) above, whose wife has no income Borders 316 219 184 127 72 158 131 91 52 Central 374 259 218 150 85 375 271 189 107 Dumfries and Galloway 310 213 180 124 70 198 165 115 65 Fife 420 295 244 171 97 219 182 127 72 Grampian 314 219 183 127 72 158 131 91 52 Highland 306 213 178 124 70 163 135 94 53 Lothian 450 315 262 183 103 381 317 221 125 Strathclyde 458 320 267 186 105 335 279 195 110 Tayside 388 269 226 156 88 330 275 192 108 Scotland 414 290 241 168 95 285 237 165 93 (e) A married couple with earnings as in (b), living with a son or daughter aged 18 or over whose earnings are the average for full-time workers in the 18–24 years age group Borders 474 555 527 463 408 401 374 334 295 Central 561 658 621 549 484 826 771 690 608 Dumfries and Galloway 465 541 514 452 398 504 470 421 371 Fife 630 749 697 625 551 555 518 463 408 Grampian 471 555 521 463 408 401 374 234 295 Highland 459 541 508 452 398 414 386 345 304 Lothian 675 801 747 668 588 968 904 808 712 Strathclyde 687 813 760 679 598 852 796 712 627 Tayside 582 684 644 569 501 843 783 705 621 Scotland 621 736 687 614 541 723 675 603 531 (f) A married couple with earnings as in (b) above, living with a son or daughter aged 18 to 24 years who is unemployed Borders 429 390 357 298 243 282 255 215 176 Central 488 462 423 353 288 580 526 444 362 Dumfries and Galloway 422 380 350 291 237 354 320 271 221
§ Mr. AncramThe estimated average local tax bills under the community charge system and under a local income tax system with and without resource equalisation needed to replace domestic rates in 1985–86, are given below for the specific cases requested.
401W
Area Community Charge Equalised Local Income Tax Unequalised Local Income Tax 100 per cent. 90 per cent. 75 per cent. 60 per cent. 100 per cent. 90 per cent. 75 per cent. 60 per cent. £ £ £ £ £ £ £ £ £ Fife 543 526 475 402 328 390 353 298 243 Grampian 430 390 355 298 243 282 255 215 176 Highland 419 380 346 291 237 291 263 222 181 Lothian 574 563 509 430 350 680 616 520 424 Strathclyde 584 571 578 437 356 598 542 458 373 Tayside 507 480 439 367 299 593 534 455 371 Scotland 536 517 468 395 322 508 460 388 316
Community Charge Equalised Local Income Tax Unequalised Local Income Tax 100 per cent. 100 per cent. (g) A single person on 100 per cent, of an average male non-manual worker's wage Borders 158 406 293 Central 187 482 604 Dumfries and Galloway 155 397 368 Fife 210 548 406 Grampian 157 406 293 Highland 153 397 302 Lothian 225 585 708 Strathclyde 229 595 623 Tayside 194 500 614 Scotland 207 538 529 (h) A married man with earnings as in (g), whose wife's earnings are the average for women in full-lime employment Borders 316 524 378 Central 374 621 786 Dumfries and Galloway 310 512 475 Fife 470 706 524 Grampian 314 524 378 Highland 306 512 390 Lothian 450 755 914 Strathclyde 458 767 804 Tayside 388 646 792 Scotland 414 694 682 Notes:
(1) The average community charges for 1985–86 used in the tables were published in the Official Report on 20 February 1986.
(2) The underlying local income tax rates (with resource equalisation) have been estimated on the assumption that some form of resource equalisation would make the yield of 1p in the £ the same per adult in all areas.
(3) Published information on taxable resources in local authority areas is only available up to 1982–83. The sample size is small and the regional pattern shows considerable variation from year to year. Estimates of local income tax rates without resource equalisation are therefore subject to some uncertainty. Those in the table have been produced by applying the pattern of unequalised tax rates calculated for 1982–83 to 1985–86 average earnings.
(4) Estimates of average gross earnings have been taken from the 1985 new earnings survey. The average figures for Scotland have been used in each case with the exception of average earnings for the 18–24 year age group, where only GB figures were readily available.
(5) In applying local income tax rates to cases (a) to (h) it is assumed that earnings are the only sources of income and that only personal tax allowances apply.
(6) In case (f) it has been assumed that the unemployed son or daughter will be in receipt of unemployment benefit.