§ Ms. Harman
To ask the Chancellor of the Exchequer what is the sum paid in tax per year of a person on average earnings.
§ Mr. Norman Lamont
[holding answer 11 February 1988]: A married man on average earnings of £11,950 per annum pays £2,202 per year in income tax under the 1987–88 tax regime. A single person on the same earnings pays £2,572 per year. Average earnings are those for full time men in all occupations paid at adult rates whose pay is unaffected by absence. The calculations assume that the taxpayer has no reliefs or allowances other than the appropriate personal allowance.