§ Mr. Austin MitchellTo ask the Chancellor of the Exchequer what is his estimate of the amount of income tax payable on earned income in the current financial year as a percentage of earned income and in 1978–79; and what are the corresponding figures for West Germany.
§ Mr. Norman LamontTax liability on earned income as a percentage of earned income is estimated to be 19 per cent. in 1978–79 and 15 per cent. in 1988–89. This calculation takes earned income as the bottom slice of income. I regret that corresponding figures for West Germany are not available.