§ Mr. Nicholas BennettTo ask the Chancellor of the Exchequer (1) if he will give the percentage of gross earnings deducted in tax and national insurance for (i) a single man and (ii) a married man on the following gross salaries(a) £4,000, (b) £5,000, (c) £6,000, (d) £7,000, (e) £8,000, (f) £9,000, (g) £10,000, (h) £11,000, (i) £12,000, (j) £13,000, (k) £14,000, (l) £15,000, (m) £20,000, (n) £25,000, (o) £30,000 and (p) £50,000.
(2) if he will give the percentage of gross earnings deducted in tax and national insurance for (i) a single man and (ii) a married man on the following gross salaries after taking account of the changes in the Budget of 15 March (a) £4,000, (b) £5,000, (c) £6,000, (d) £7,000, (e) £8,000, (f) £9,000, (g) £10,000, (h) £11,000, (i) £12,000, (j) £13,000, (k) £14,000, (l) £15,000, (m) £20,000, (n) £25,000, (o) £30,000 and (p) £50,000.
§ Mr. Norman Lamont[holding answers 14 March 1988]: The information is in the table.
322W
Single man Married man Annual earnings £ 1987–88 Tax and NIC regime per cent. 1988–89 Proposed tax and NIC regime per cent. 1987–88 Tax and NIC regime per cent. 1988–89 Proposed tax and NIC regime per cent. 4,000 17.6 15.7 8.4 7.0 5,000 20.9 19.0 13.5 11.5 6,000 25.1 23.1 18.9 16.9 7,000 26.6 24.7 21.4 19.4
Single man Married man Annual earnings £ 1987–88 Tax and NIC regime per cent. 1988–89 Proposed tax and NIC regime per cent. 1987–88 Tax and NIC regime per cent. 1988–89 Proposed tax and NIC regime per cent. 8,000 27.8 25.9 23.2 21.2 9,000 28.7 26.8 24.6 22.6 10,000 29.4 27.5 25.7 23.8 11,000 30.0 28.1 26.7 24.7 12,000 30.5 28.6 27.5 25.5 13,000 31.0 29.0 28.1 26.1 14,000 31.3 29.3 28.7 26.7 15,000 31.6 29.7 29.2 27.2 20,000 30.6 28.9 28.8 27.0 25,000 32.8 30.0 30.3 27.6 30,000 35.2 31.6 32.9 29.6 50,000 43.2 35.0 41.5 33.8 Note:
The calculations assume that the man's earnings are his only source of income and that he has no reliefs or allowances other than the appropriate personal allowances. National insurance contributions are at the contracted-in rate.