HC Deb 21 October 1987 vol 120 cc790-1W
Mr. Austin Mitchell

asked the Chancellor of the Exchequer whether he will publish in the Official Report a table comparing information available to him on the allowances and reliefs given to single persons and one and two-earner married couples in Germany with those given in the United Kingdom, together with the width of the income hand at each rate of income tax chargeable.

Sir Brandon Rhys Williams

asked the Chancellor of the Exchequer if he will recalculate the figures given in the answer to the hon. Member for Kensington on 23 March 1987, Official Report, column 35, about personal allowances on the basis of the existing income tax rate of 27 per cent., and assuming weekly basic incomes of (a) £10, (b) £11 and (c) £12.

Mr. Norman Lamont

I shall let the hon. Member and my hon. Friend have a reply as soon as possible.

Number of tax units1 liable to tax and income lax liability under the 1987–88 tax regime and the proposed regime
1987–88 tax regime Proposed tax regime
Tax units1 Tax liability Tax units1 Tax liability
'000s £ million '000s £ million
By range of income £ per year
Under 5,000 3,200 900 3,800 1,000
5,000–10,000 7,400 7,400 7,700 8,600
10,000–15.000 5,200 9,400 5,200 11,100
15,000–20,000 2,700 7,300 2,700 8,500
20,000–30,000 1,600 7,400 1,600 8,500
30,000–50,000 600 5,400 600 6,300
Over 50,000 200 5,100 200 5,700
All 20,900 43,000 21,700 49,900
By type of taxpayer
Single people 9,500 13,300 9,500 13,900
Married couple
without wife's earnings 5,100 11,500 5,600 14,200
with wife's earnings 6,300 18,100 6,700 21,800
All 20,900 43,000 21,700 49,900

Totals may not he the sum of constituent parts due to rounding.

1 Single people and married couples.