§ Mr. Chris SmithTo ask the Chancellor of the Exchequer what would be the cost in the 1989–90 financial year of introducing a reduced rate tax band of(a) 20 per cent. and (b) 15 per cent. on the first £1,500 of taxable income; and what would be the effect on the net income of (i) a single person, (ii) a couple where the wife is not working and (iii) a couple where the wife is working and paying tax.
§ Mr. Norman LamontIn 1989–90 the full year income tax cost of a reduced rate of 20 per cent. on the first £1,500 of taxable income would be about £1.7 billion. A reduced rate of 15 per cent. for the same band of taxable income would cost about £3.4 billion in a full year.
622WEstimates are based on a projection of the 1986–87 survey of personal incomes and are provisional. The costings assume that 1988–89 tax allowances are indexed to 1989–90 by 6.25 per cent. in accordance with the assumption in the Autumn Statement.
The effects on the net incomes of different types of family are given in the table. It is assumed in each case that earnings are sufficient to use the whole of the £1,500 reduced rate band.
Increase in net income from introduction of reduced rate tax bands in 1989–90 £ per week Family type (a) Reduced rate of 20 per cent. on first £1,500 of taxable income (b) Reduced rate of 15 per cent. on first £1,500 of taxable income (i) Single person 1.44 2.88 (ii) Married couple with wife not working 1.44 2.88 (iii) Married couple with wife working and paying tax 2.88 5.77
§ Mr. Nicholas BrownTo ask the Chancellor of the Exchequer how much in real terms the average annual tax payment of a man with no allowances and reliefs other than the married man's tax allowance earning(a) £5,000, (b) £10,000, (c) £15,000 and (d) £20,000 has increased or decreased since 1978–79.
§ Mr. Norman LamontThe table compares the income tax liability of a married man under the current tax regime and under the 1978–79 regime indexed to 1988–89 levels according to the statutory formula.
Annual income tax liability of married man with no reliefs or allowances other than the married man's allowance Income 1978–79 Indexed tax regime 1988–89 tax regime Reduction compared with Indexed tax regime 1978–79 indexed regime £ £ £ £ Per cent. 5,000 420.75 226.25 194.50 46.2 10,000 2,070.75 1,476.25 594.50 28.7 15,000 3,720.75 2,726.25 994.50 26.7 20,000 5,370.75 3,976.25 1,394.50 26.0
§ Mr. Nicholas BrownTo ask the Chancellor of the Exchequer if he will provide figures for 1979 and 1986 showing, on an equivalent income basis, the proportion of each of the following household types in each quintile of(a) original and (b) post-tax income as defined in the annual articles in Economic Trends on the effects of taxes and benefits for (i) one adult with children, (ii) two adults with children, (iii) non-retired without children and (iv) retired.
§ Mr. Norman LamontI regret that these figures could be provided only at disproportionate cost. However, some of the information requested is available for 1985 on page 113 of the July 1987 edition ofEconomic Trends.
§ Mr. SquireTo ask the Chancellor of the Exchequer if he will publish in theOfficial Report a table which sets out for a two-child family on (a) half average earnings, (b) three quarters average earnings, (c) average earnings, (d) one and a half average earnings, (e) twice average earnings, (f) five times average earnings and (g) 10 times 623W average earnings the increase in net income to be derived from (i) a 1p cut in the standard rate of income tax in the 1989–90 financial year. (ii) an increase in personal allowances, over and above indexation, which incurred the same cost as a 1p cut in standard rate income tax, (iii) an increase in child benefit which incurred the same cost as a 1p in standard rate income tax (both assuming and not assuming similar increases in the income support and family credit children's rates separately) and (iv) the introduction of a reduced rate tax band of 20 per cent. at the same cost as a 1p cut in standard rate income tax, showing what band of income the reduced rate would cover, and (v) the introduction or a reduced rate tax band of 15 per cent. at the same cost as a 1p cut in standard rate income tax, showing what band of income the reduced rate would cover.
§ Mr. Norman Lamont[holding answer 21 December 1988]: The effects of the proposed changes on a family
Increase in income after tax (£ per week) compared with indexation in 1989–90 for married man with two children Multiple of average earnings1 ½ ¾ 1 1½ 2 5 10 Increase derived from (i) 1p cut in basic rate 0.53 1.23 1.90 3.25 3.96 3.96 3.96 (ii) 6.75 per cent. increase in personal allowances 1.35 1.35 1.35 1.35 2.16 2.16 2.16 (iii) Increase in child benefit (a) £3.00 per week per child2 6.00 6.00 6.00 6.00 6.00 6.00 6.00 (b) £2.30 per week per child3 4.60 4.60 4.60 4.60 4.60 4.60 4.60 (iv) reduced rate band of 20 per cent. on first £1,350 of taxable income 1.30 1.30 1.30 1.30 1.30 1.30 1.30 (v) reduced rate band of 15 per cent. on first £650 of taxable income 1.25 1.25 1.25 1.25 1.25 1.25 1.25 1 Average earings assumed to be £ per week, an increase of 7.5 per cent. on 1988–89 in line with the assumptions used by the Government Actuary for reviewing national insurance contributions (paragraph 3.02 of the Autumn Statement 1988). 2 Assuming no change in income support and family credit children's rates. 3 Assuming corresponding changes in income support and family credit children's rates.
§ Mr. Nicholas BrownTo ask the Chancellor of the Exchequer if he will estimate, on the same basis as the ready reckoner published in the Autumn Statement, what the effect is on a one-earner, two-child family of spending in 1989–90 the same sum on(a) a 1p cut in the basic rate of income tax, (b) raising income tax thresholds above their indexed levels and (c) raising child benefit, assuming (i) no change in income support rates and (ii) corresponding changes in income support rates.
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50 per cent. of average male earnings (£127.05 a week in 1988–89) Single Married no children Married both working Married two children £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices per cent. of gross earnings 1978–79 Income tax 7.91 16.81 17.0 4.42 9.39 9.5 0.00 0.00 0.0 -1.88 -3.99 -4.1 NIC 3.02 6.42 6.5 3.02 6.42 6.5 3.02 6.42 6.5 3.02 6.42 6.5 Total 10.93 23.22 23.6 7.44 15.81 16.0 3.02 6.42 6.5 1.14 2.42 2.5 1979–80 Income tax 8.95 16.42 16.4 5.20 9.54 9.5 0.00 0.00 0.0 -2.80 -5.14 -5.1 NIC 3.55 6.51 6.5 3.55 6.51 6.5 3.55 6.51 6.5 3.55 6.51 6.5 Total 12.50 22.93 22.9 8.75 16.05 16.0 3.55 6.51 6.5 0.75 1.38 1.4 1980–81 Income tax 11.78 18.58 17.9 7.33 11.56 11.2 0.00 0.00 0.0 -1.21 -1.91 -1.8 NIC 4.43 6.99 6.7 4.43 6.99 6.7 4.43 6.99 6.7 4.43 6.99 6.7 Total 16.21 25.57 24.7 11.76 18.55 17.9 4.43 6.99 6.7 3.22 5.08 4.9 1981–82 Income tax 13.95 19.74 19.1 9.51 13.45 13.0 1.58 2.24 2.2 -0.35 -0.50 -0.5 with two children are shown in the table. The table contains information based on direct revenue or expenditure cost in a full year at 1989–90 levels of income. Estimates are based on projections of the 1986–87 survey of personal incomes in line with forecasts in the Autumn Statement. On this basis, each of the measures would cost £1.53 billion in a full year that is the full year figure underlying the first year cost of a 1p cut in the basic rate of income tax, £1.40 billion, shown in the Autumn Statement. The income tax changes are compared with the 1988–89 tax regime indexed to 1989–90 according to the statutory provisions. The income tax calculations assume that all personal allowances would increase by the same percentage and disregard any changes in social security income related benefits to which the family may be entitled. It has also been assumed that the only tax relief or allowance available to the married couple is the married man's allowance and that the wife has no earnings.
§ Mr. Norman LamontI refer the hon. Member to my reply to the hon. Member for Hornchurch (Mr. Squire) today.
§ Mr. SquireTo ask the Chancellor of the Exchequer if he will publish in theOfficial Report up-to-date figures treating child benefit as negative income tax and using 1988–89 prices but otherwise on the same basis as those provided to the hon. Member for Blackburn (Mr. Straw) in the Official Report, 27 March 1987, columns 310–38.
§ Mr. Norman Lamont[holding answer 21 December 1988]: The information is given in the following tables:
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Single Married no children Married both working Married two children £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices per cent. of gross earnings NIC 5.65 7.99 7.7 5.65 7.99 7.7 5.65 7.99 7.7 5.65 7.99 7.7 Total 19.60 27.73 26.9 15.16 21.45 20.8 7.23 10.23 9.9 5.30 7.50 7.3 1982–83 Income tax 14.58 19.26 18.5 9.50 12.55 12.1 0.48 0.63 0.6 -1.44 -1.90 -1.8 NIC 6.89 9.10 8.8 6.89 9.10 8.8 6.89 9.10 8.8 6.89 9.10 8.8 Total 21.47 28.37 27.3 16.39 21.66 20.8 7.37 9.74 9.4 5.45 7.20 6.9 1983–84 Income tax 15.35 19.38 18.0 9.53 12.03 11.1 0.00 0.00 0.0 -2.65 -3.35 -3.1 NIC 7.70 9.72 9.0 7.70 9.72 9.0 7.70 9.72 9.0 7.70 9.72 9.0 Total 23.05 29.10 27.0 17.23 21.75 20.2 7.70 9.72 9.0 5.05 6.38 5.9 1984–85 Income tax 16.18 19.44 17.5 9.55 11.48 10.3 0.00 0.00 0.0 -3.71 -4.46 -4.0 NIC 8.33 10.01 9.0 8.33 10.01 9.0 8.33 10.01 9.0 8.33 10.01 9.0 Total 24.51 29.45 26.5 17.88 21.49 19.3 8.33 10.01 9.0 4.62 5.55 5.0 1985–86 Income tax 17.05 19.34 17.2 9.84 11.16 9.9 0.00 0.00 0.0 -3.96 -4.49 -4.0 NIC 8.93 10.13 9.0 8.93 10.13 9.0 7.54 8.55 7.6 8.93 10.13 9.0 Total 25.98 29.48 26.2 18.77 21.30 18.9 7.54 8.55 7.6 4.97 5.64 5.0 1986–87 Income tax 17.92 19.69 16.8 10.56 11.61 9.9 0.00 0.00 0.0 -3.64 -4.00 -3.4 NIC 9.60 10.55 9.0 9.60 10.55 9.0 6.62 7.28 6.2 9.60 10.55 9.0 Total 27.52 30.25 25.8 20.16 22.16 18.9 6.62 7.28 6.2 5.96 6.55 5.6 1987–88 Income tax 18.94 20.03 16.2 11.83 12.51 10.1 0.00 0.00 0.0 -2.67 -2.82 -2.3 NIC 10.51 11.11 9.0 10.51 11.11 9.0 7.24 7.66 6.2 10.51 11.11 9.0 Total 29.45 31.14 25.2 22.34 23.62 19.1 7.24 7.66 6.2 7.84 8.29 6.7 1988–89 Income tax 19.24 19.24 15.1 12.08 12.08 9.5 0.00 0.00 0.0 -2.42 -2.42 -1.9 NIC 11.43 11.43 9.0 11.43 11.43 9.0 7.88 7.88 6.2 11.43 11.43 9.0 Total 30.67 30.67 24.1 23.51 23.51 18.5 7.88 7.88 6.2 9.01 9.01 7.1
626W627W
75 per cent. of average male earnings (£190.57 a week in 1988/89) Single Married no children Married both working Married two children £ per week £ per week 1988/89 prices per cent. of gross earnings £ per week £ per week 1988/89 prices per cent. of gross earnings £ per week £ per week 1988/89 prices per cent. of gross earnings £ per week £ per week 1988/89 prices per cent. of gross earnings 1978–79 Income tax 15.56 33.06 22.04 12.07 25.65 17.3 5.28 11.22 7.6 5.66 12.03 8.1 NIC 4.52 9.60 6.5 4.52 9.60 6.5 4.52 9.60 6.5 4.52 9.60 6.5 VAT 1.80 3.82 2.6 1.67 3.54 2.4 2.02 4.30 2.9 1.82 3.88 2.6 Other indirect 6.24 13.26 9.0 7.19 15.29 10.3 8.27 17.58 11.9 7.00 14.87 10.1 Total of above 28.12 59.75 40.4 25.45 54.08 36.6 20.10 42.70 28.9 19.00 40.38 27.3 Domestic rates 2.38 5.07 3.4 2.35 4.99 3.4 2.89 6.13 4.1 2.37 5.03 3.4 Total 30.50 64.81 43.8 27.80 59.07 39.9 22.98 48.84 33.0 21.37 45.41 30.7 1979/80 Income tax 17.15 31.46 20.9 13.40 24.58 16.3 6.17 11.32 7.5 5.40 9.91 6.6 NIC 5.33 9.78 6.5 5.33 9.78 6.5 5.33 9.78 6.5 5.33 9.78 6.5 VAT 3.33 6.10 4.1 3.03 5.56 3.7 3.62 6.64 4.4 3.37 6.19 4.1 Other indirect 7.04 12.92 8.6 8.02 14.70 9.8 9.16 16.81 11.2 7.87 14.45 9.6 Total of above 32.85 60.26 40.1 29.78 54.62 36.3 24.28 44.54 29.6 21.98 40.32 26.8 Domestic rates 2.84 5.20 3.5 2.79 5.11 3.4 3.42 6.28 4.2 2.81 5.16 3.4 Total 35.69 65.47 43.5 32.56 59.73 39.7 27.70 50.82 33.8 24.79 45.48 30.2 1980/81 Income tax 21.63 34.12 21.9 17.19 27.11 17.4 9.26 14.61 9.4 8.65 13.64 8.8 NIC 6.65 10.49 6.7 6.65 10.49 6.7 6.65 10.49 6.7 6.65 10.49 6.7 VAT 4.09 6.45 4.1 3.77 5.95 3.8 4.44 7.01 4.5 4.10 6.47 4.2 Other indirect 8.26 13.04 8.4 9.39 14.80 9.5 10.66 16.82 10.8 9.18 14.48 9.3 Total of above 40.63 64.09 41.2 37.00 58.36 37.5 31.02 48.92 31.5 28.58 45.08 29.0 Domestic rates 3.71 5.85 3.8 3.62 5.70 3.7 4.37 6.90 4.4 3.65 5.76 3.7 Total 44.34 69.94 45.0 40.61 64.06 41.2 35.39 55.82 35.9 32.23 50.84 32.7
628W629W
Single Married no children Married both working Married two children £ per week £ per week 1988/89 prices per cent. of gross earnings £ per week £ per week 1988/89 prices per cent. of gross earnings £ per week £ per week 1988/89 prices per cent. of gross earnings £ per week £ per week 1988/89 prices per cent. of gross earnings 1981/82 Income tax 24.89 35.21 22.7 20.45 28.93 18.7 12.52 17.71 11.4 10.59 14.98 9.7 NIC 8.48 12.00 7.7 8.48 12.00 7.7 8.48 12.00 7.7 8.48 12.00 7.7 VAT 4.53 6.40 4.1 4.11 5.82 3.8 4.80 6.79 4.4 4.55 6.43 4.2 Other indirect 9.61 13.60 8.8 10.89 15.40 9.9 12.38 17.52 11.3 10.80 15.28 9.9 Total of above 47.51 67.22 43.4 43.93 62.15 40.1 38.19 54.03 34.9 34.41 48.69 31.5 Domestic rates 4.56 6.45 4.2 4.45 6.30 4.1 5.43 7.68 5.0 4.50 6.36 4.1 Total 52.06 73.66 47.6 48.38 68.45 44.2 43.62 61.71 39.9 38.91 55.05 35.6 1982–83 Income tax 26.39 34.87 22.4 21.31 28.16 18.1 12.28 16.23 10.4 10.37 13.70 8.8 NIC 10.33 13.65 8.8 10.33 13.65 8.8 10.33 13.65 8.8 10.33 13.65 8.8 VAT 4.68 6.19 4.0 4.25 5.62 3.6 5.01 6.62 4.2 4.74 6.27 4.0 Other indirect 10.01 13.23 8.5 11.39 15.05 9.7 13.04 17.23 11.0 11.27 14.90 9.5 Total of above 51.42 67.94 43.6 47.28 62.48 40.1 40.66 53.72 34.4 36.72 48.51 31.1 Domestic rates 4.98 6.58 4.2 4.89 6.47 4.1 6.01 7.94 5.1 4.94 6.53 4.2 Total 56.40 74.52 47.8 52.18 68.94 44.2 46.67 61.67 39.5 41.65 55.04 35.3 1983–84 Income tax 28.18 35.57 22.0 22.35 28.21 17.4 12.05 15.21 9.4 10.17 12.84 7.9 NIC 11.54 14.57 9.0 11.54 14.57 9.0 11.54 14.57 9.0 11.54 14.57 9.0 VAT 5.20 6.56 4.1 4.75 5.99 3.7 5.63 7.11 4.4 5.30 6.70 4.1 Other indirect 10.95 13.83 8.5 12.45 15.72 9.7 14.32 18.08 11.2 12.31 15.54 9.6 Total of above 55.87 70.53 43.6 51. 64.50 39.8 43.54 54.96 33.9 39.32 49.64 30.7 Domestic rates 5.04 6.37 3.9 4.96 6.27 3.9 6.09 7.69 4.8 5.02 6.34 3.9 Total 60.91 76.90 47.5 56.05 70.76 43.7 49.63 62.65 38.7 44.35 55.99 34.6 1984–85 Income tax 30.06 36.12 21.7 23.42 28.14 16.9 11.86 14.25 8.5 10.16 12.21 7.3 NIC 12.49 15.01 9.0 12.49 15.01 9.0 12.49 15.01 9.0 12.49 15.01 9.0 VAT 6.35 7.63 4.6 6.02 7.24 4.3 6.99 8.39 5.0 6.40 7.69 4.6 Other indirect 11.82 14.21 8.5 13.48 16.20 9.7 15.52 18.66 11.2 13.39 16.10 9.7 Total of above 60.72 72.97 43.8 55.41 66.59 39.9 46.86 56.31 33.8 42.44 51.00 30.6 Domestic rates 5.45 6.55 3.9 5.35 6.43 3.9 6.52 7.84 4.7 5.44 6.54 3.9 Total 66.17 79.51 47.7 60.76 73.02 43.8 53.38 64.15 38.5 47.88 57.54 34.5 1985–86 Income tax 31.94 36.24 21.5 24.73 28.06 16.6 12.01 13.63 8.1 10.93 12.40 7.3 NIC 13.40 15.20 9.0 13.40 15.20 9.0 11.91 13.51 8.0 13.40 15.20 9.0 VAT 7.04 7.99 4.7 6.66 7.56 4.5 7.88 8.94 5.3 7.00 7.94 4.7 Other indirect 12.46 14.14 8.4 14.21 16.12 9.5 16.57 18.80 11.1 14.07 15.97 9.5 Total of above 64.85 73.57 43.6 59.00 66.94 39.6 48.37 54.88 32.5 45.40 51.51 30.5 Domestic rates 5.85 6.63 3.9 5.76 6.53 3.9 7.08 8.03 4.8 5.82 6.61 3.9 Total 70.69 80.20 47.5 64.76 73.47 43.5 55.45 62.91 37.2 51.23 58.12 34.4 1986–87 Income tax 33.39 36.70 20.9 26.03 28.61 16.3 13.01 14.30 8.1 11.83 13.00 7.4 NIC 14.40 15.83 9.0 14.40 15.83 9.0 13.12 14.42 8.2 14.40 15.83 9.0 VAT 7.60 8.35 4.7 7.15 7.86 4.5 8.36 9.19 5.2 7.44 8.17 4.6 Other indirect 13.50 14.84 8.4 15.28 16.80 9.5 17.84 19.61 11.1 15.22 16.73 9.5 Total of above 68.89 75.71 43.0 62.86 69.09 39.3 52.33 57.51 32.7 48.89 53.73 30.5 Domestic rates 6.57 7.22 4.1 6.45 7.09 4.0 7.93 8.71 5.0 6.50 7.14 4.1 Total 75.46 82.93 47.1 69.32 76.18 43.3 60.26 66.23 37.6 55.39 60.87 34.6 1987–88 Income tax 34.71 36.70 19.8 27.60 29.18 15.8 15.01 15.87 8.6 13.10 13.85 7.5 NIC 15.77 16.67 9.0 15.77 16.67 9.0 14.37 15.19 8.2 15.77 16.67 9.0 VAT 8.47 8.96 4.8 7.88 8.33 4.5 9.05 9.57 5.2 8.06 8.52 4.6 Other indirect 14.23 15.04 8.1 15.93 16.84 9.1 18.52 19.59 10.6 15.83 16.73 9.0 Total of above 73.18 77.38 41.8 67.17 71.03 38.3 56.95 60.22 32.5 52.75 55.78 30.1 Domestic rates 7.05 7.46 4.0 6.90 7.30 3.9 8.47 9.96 4.8 6.89 7.29 3.9 Total 80.23 84.84 45.8 74.08 78.33 42.3 65.43 69.18 37.3 59.65 63.07 34.0 1988–89 Income tax 35.12 35.12 18.4 27.96 27.96 14.7 15.43 15.43 8.1 13.46 13.46 7.1 NIC 17.15 17.15 9.0 17.15 17.15 9.0 15.63 15.63 8.2 17.15 17.15 9.0 VAT 9.63 9.63 5.1 8.97 8.97 4.7 10.20 10.20 5.4 9.12 9.12 4.8 Other indirect 15.49 15.49 8.1 17.26 17.26 9.1 19.81 19.81 10.4 16.95 16.95 8.9 Total of above 77.39 77.39 40.6 71.34 71.34 37.4 61.07 61.07 32.0 56.68 56.68 29.7 Domestic rates 8.20 8.20 4.3 7.95 7.95 4.2 9.66 9.66 5.1 7.93 7.93 4.2 Total 85.59 85.59 44.9 79.29 79.29 41.6 70.73 70.73 37.1 64.62 64.62 33.9
630W631W
100 per cent. average male earnings (£254.10 a week in 1988–89) Single Married no children Married both working Married two children £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices per cent. of gross earnings 1978–79 Income tax 23.32 49.34 25.0 19.73 41.92 21.3 12.32 26.18 13.3 13.32 28.30 14.4 NIC 6.03 12.81 6.5 6.03 12.81 6.5 6.03 12.81 6.5 6.03 12.81 6.5 VAT 2.48 5.26 2.7 2.38 5.07 2.6 2.79 5.94 3.0 2.44 6.19 2.6 Other indirect 7.59 16.12 8.2 8.55 18.17 9.2 9.57 20.33 10.3 7.98 16.95 8.6 Total of above 39.31 83.53 42.4 36.70 77.97 39.5 30.71 65.26 33.1 29.77 63.2 32.1 Domestic rates 2.87 6.10 3.1 2.70 5.74 2.9 3.08 6.54 3.3 2.79 5.92 3.0 Total 42.18 89.63 45.5 19.40 83.72 42.5 33.79 71.79 36.4 32.56 69.18 35.1 1979–80 Income tax 25.35 46.51 23.2 21.60 39.63 19.8 14.16 25.98 13.0 13.60 24.95 12.4 NIC 7.10 13.03 6.5 7.10 13.03 6.5 7.10 13.03 6.5 7.10 13.03 6.5 VAT 4.60 8.43 4.2 4.36 8.00 4.0 5.01 9.19 4.6 4.53 8.30 4.1 Other indirect 8.67 15.91 7.9 9.65 17.70 8.8 10.69 19.61 9.8 9.13 16.75 8.4 Total of above 45.72 83.87 41.8 42.71 78.36 39.1 36.96 67.80 33.8 34.36 63.03 31.4 Domestic rates 3.43 6.30 3.1 3.22 5.91 2.9 3.65 6.69 3.3 3.33 6.10 3.0 Total 49.15 90.18 45.0 45.93 84.27 42.0 40.61 74.50 37.2 37.68 69.13 34.5 1980–81 Income tax 31.49 49.67 24.0 27.05 42.67 20.6 19.11 30.14 14.5 18.51 29.20 14.1 NIC 8.87 13.99 6.8 8.87 13.99 6.8 8.87 13.99 6.8 8.87 13.99 6.8 VAT 5.65 8.90 4.3 5.41 8.53 4.1 6.13 9.67 4.7 5.52 8.70 4.2 Other indirect 10.21 16.11 7.8 11.33 17.88 8.6 12.44 19.63 9.5 10.70 16.87 8.1 Total of above 56.22 88.67 42.8 52.66 83.06 40.1 46.55 73.43 35.4 43.59 68.76 33.2 Domestic rates 4.51 7.12 3.4 4.20 6.62 3.2 4.67 7.37 3.6 4.34 6.85 3.3 Total 60.73 95.79 46.2 56.86 89.69 43.3 51.23 80.80 39.0 47.93 75.61 36.5 1981–82 Income tax 35.84 50.71 24.6 31.39 44.41 21.5 23.46 33.19 16.1 21.53 30.46 14.8 NIC 11.31 16.00 7.8 11.31 16.00 7.8 11.31 16.00 7.8 11.31 16.00 7.8 VAT 6.29 8.89 4.3 5.96 8.43 4.1 6.71 9.49 4.6 6.14 8.69 4.2 Other indirect 11.87 16.80 8.1 13.15 18.61 9.0 14.44 20.43 9.9 12.54 17.74 8.6 Total of above 65.31 92.40 44.8 61.81 87.45 42.4 55.92 79.11 38.3 51.53 72.90 35.3 Domestic rates 5.54 7.84 3.8 5.17 7.31 3.5 5.80 8.20 4.0 5.34 7.56 3.7 Total 70.85 100.24 48.6 66.98 94.76 45.9 61.71 87.31 42.3 56.87 80.45 39.0 1982–83 Income tax 38.19 50.46 24.3 33.11 43.75 21.0 24.09 31.83 15.3 22.17 29.29 14.1 NIC 13.77 18.19 8.7 13.77 18.19 8.7 13.77 18.19 8.7 13.77 18.19 8.7 VAT 6.50 8.59 4.1 6.16 8.14 3.9 6.98 9.23 4.4 6.40 8.45 4.1 Other indirect 12.38 16.35 7.9 13.74 18.15 8.7 15.16 20.03 9.6 13.09 17.29 8.3 Total of above 70.84 93.60 45.0 66.78 88.24 42.4 60.00 79.28 38.1 55.42 73.23 35.2 Domestic rates 6.05 7.99 3.8 5.67 7.49 3.6 6.41 8.47 4.1 5.85 7.73 3.7 Total 76.89 101.59 48.8 72.45 95.73 46.0 66.41 87.75 42.2 61.27 80.96 38.9 1983–84 Income tax 41.00 51.76 24.0 35.18 44.41 20.6 24.88 31.41 14.5 23.00 29.04 13.5 NIC 15.39 19.43 9.0 15.39 19.43 9.0 15.39 19.43 9.0 15.39 19.43 9.0 VAT 7.20 9.09 4.2 6.85 8.65 4.0 7.80 9.85 4.6 7.12 8.99 4.2 Other indirect 13.55 17.11 7.9 15.02 18.96 8.8 16.65 21.02 9.7 14.30 18.05 8.4 Total of above 77.14 97.39 45.1 72.44 91.45 42.4 64.72 81.71 37.9 59.81 75.51 35.0 Domestic rates 6.12 7.72 3.6 5.74 7.25 3.4 6.49 8.20 3.8 5.94 7.50 3.5 Total 83.26 105.11 48.7 78.18 98.70 45.7 71.22 89.90 41.6 65.76 83.01 38.5 1984–85 Income tax 43.93 52.79 23.7 37.30 44.82 20.2 25.73 30.92 13.9 24.04 28.89 13.0 NIC 16.65 20.01 9.0 16.65 20.01 9.0 16.65 20.01 9.0 16.65 20.01 9.0 VAT 8.46 10.17 4.6 8.32 10.00 4.5 9.48 11.40 5.1 9.00 10.82 4.9 Other indirect 14.56 17.50 7.9 16.24 19.51 8.8 17.98 21.60 9.7 15.46 18.58 8.4 Total of above 83.61 100.47 45.2 78.51 94.34 42.4 69.84 83.93 37.8 65.15 78.29 35.2 Domestic rates 6.61 7.94 3.6 6.19 7.44 3.3 6.96 8.36 3.8 6.43 7.73 3.5 Total 90.21 108.41 48.8 84.70 101.79 45.8 76.80 92.29 41.5 71.59 86.02 38.7 1985–86 Income tax 46.83 53.13 23.6 39.62 44.95 20.0 26.90 30.52 13.6 25.82 29.29 13.0 NIC 17.87 20.27 9.0 17.87 20.27 9.0 17.07 19.37 8.6 17.87 20.27 9.0 VAT 9.39 10.65 4.7 9.21 10.45 4.6 10.59 12.01 5.3 9.89 11.22 5.0 Other indirect 15.36 17.42 7.7 17.11 19.41 8.6 19.09 21.65 9.6 16.25 18.44 8.2 Total of above 89.44 101.47 45.1 83.81 95.09 42.2 73.64 83.55 37.1 69.83 79.23 35.2 Domestic rates 7.08 8.04 3.6 6.66 7.55 3.4 7.53 8.54 3.8 6.88 7.81 3.5 Total 96.53 109.51 48.6 90.47 102.64 45.6 81.17 92.09 40.9 76.71 87.03 38.6 1986–87
Single Married no children Married both working Married two children £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices per cent. of gross earnings Income tax 48.86 53.70 22.9 41.50 45.61 19.4 28.48 31.30 13.3 27.30 30.00 12.8 NIC 19.21 21.11 9.0 19.21 21.11 9.0 17.50 19.23 8.2 19.21 21.11 9.0 VAT 10.15 11.15 4.8 9.92 10.90 4.6 11.41 12.54 5.3 10.58 11.63 5.0 Other indirect 16.69 18.34 7.8 18.49 20.32 8.7 20.72 22.77 9.7 17.68 19.43 8.3 Total of above 94.91 104.31 44.5 89.12 97.95 41.8 78.11 85.85 36.6 74.77 82.17 35.0 Domestic rates 7.97 8.76 3.7 7.47 8.21 3.5 8.46 9.29 4.0 7.70 8.46 3.6 Total 102.88 113.06 48.2 96.59 106.16 45.3 86.57 95.14 40.6 82.47 90.63 38.6 1987–88 Income tax 50.48 53.38 21.6 43.37 45.86 18.6 30.78 32.55 13.2 28.87 30.53 12.4 NIC 21.02 22.23 9.0 21.02 22.23 9.0 19.16 20.26 8.2 21.02 22.23 9.0 VAT 11.37 12.02 4.9 11.02 11.66 4.7 12.50 l3.22 5.4 11.62 12.29 5.0 Other indirect 17.73 18.74 7.6 l9.43 20.54 8.3 21.69 22.93 9.3 18.59 19.66 8.0 Total of above 100.59 106.37 43.1 94.84 100.28 40.6 84.13 88.96 36.0 80.10 84.70 34.3 Domestic rates 8.58 9.07 3.7 8.01 8.47 3.4 9.05 9.57 3.9 8.20 8.67 3.5 Total 109.17 115.44 46.7 102.85 108.75 44.0 93.19 98.53 39.9 88.31 93.37 37.8 1988–89 Income tax 51.00 51.00 20.1 43.84 43.84 17.3 31.31 31.31 12.3 29.34 29.34 11.5 NIC 22.87 22.87 9.0 22.87 22.87 9.0 20.84 20.84 8.2 22.87 22.87 9.0 VAT 12.94 12.94 5.1 12.58 12.58 4.9 14.15 14.15 5.6 13.20 13.20 5.2 Other indirect 19.35 19.35 7.6 21.14 21.14 8.3 23.31 23.31 9.2 20.01 20.01 7.9 Total of above 106.17 106.17 41.8 100.42 100.42 39.5 89.61 89.61 35.3 85.42 85.42 33.6 Domestic rates 10.01 10.01 3.9 9.27 9.27 3.6 10.34 10.34 4.1 9.48 9.48 3.7 Total 116.18 116.18 45.7 109.69 109.69 43.2 99.95 99.95 39.3 94.90 94.90 37.3
632W633W
150 per cent. of average male earnings (£ 381.15 a week in 1988–89) Single Married no children Married both working Married two children £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices Per cent. of gross earnings £ per week £ per week 1988–89 prices Per cent. of gross earnings 1978–79 Income tax 38.53 81.87 27.7 35.04 74.45 25.2 27.64 58.73 19.9 28.63 60.83 20.6 NIC 7.80 16.57 5.6 7.80 16.57 5.6 9.05 19.23 6.5 7.80 16.57 5.6 VAT 3.89 8.27 2.8 3.88 8.25 2.8 4.27 9.07 3.1 3.74 7.95 2.7 Other indirect 10.40 22.10 7.5 11.39 24.21 8.2 12.05 25.59 8.7 10.01 21.28 7.2 Total of above 60.62 128.80 43.5 58.11 123.48 41.7 53.01 112.63 38.1 50.19 106.64 36.1 Domestic rates 3.89 8.27 2.8 3.44 7.32 2.5 3.44 7.31 2.5 3.66 7.78 2.6 Total rates 64.51 137.08 46.3 61.56 130.80 44.2 56.45 119.94 40.6 53.85 114.42 38.7 1979–80 Income tax 41.74 76.57 25.5 37.99 69.69 23.2 30.55 56.04 18.6 29.99 55.02 18.3 NIC 8.78 16.11 5.4 8.78 16.11 5.4 10.66 l9.56 6.5 8.78 16.11 5.4 VAT 7.27 13.35 4.4 7.17 13.l6 4.4 7.76 14.24 4.7 6.96 12.76 4.2 Other indirect 12.11 22.21 7.4 13.10 24.03 8.0 13.70 25.14 8.4 11.78 21.61 7.2 Total of above 69.90 128.24 42.6 67.04 122.99 40.9 62.67 114.98 38.2 57.51 105.50 35.1 Domestic rates 4.70 8.61 2.9 4.13 7.58 2.5 4.09 7.51 2.5 4.41 8.08 2.7 Total 74.60 136.85 45.5 7l.18 130.57 43.4 66.77 122.49 40.7 61.91 113.58 37.8 1980–81 Income tax 51.20 80.76 26.0 46.76 73.76 23.7 38.82 61.23 19.7 38.22 60.29 19.4 NIC 11.14 17.57 5.7 11.14 17.57 5.7 13.30 20.98 6.7 11.14 17.57 5.7 VAT 8.93 14.08 4.5 8.85 13.96 4.5 9.51 15.00 4.8 8.50 13.40 4.3 Other indirect 14.31 22.57 7.3 15.43 24.34 7.8 16.00 25.24 8.1 13.89 21.91 7.0 Total of above 85.58 134.98 43.4 82.19 129.63 41.7 77.63 122.45 39.4 71.74 113.16 36.4 Domestic rates 6.20 9.78 3.1 5.42 8.56 2.8 5.27 8.32 2.7 5.79 9.13 2.9 Total 91.78 144.76 46.6 87.61 138.19 44.5 82.90 130.76 42.1 77.53 122.29 39.3 1981–82 Income tax 57.72 81.66 26.4 53.28 75.38 24.3 45.35 64.16 20.7 43.42 61.43 19.8 NIC 15.50 21.93 7.1 15.50 21.93 7.1 16.96 23.99 7.7 15.50 21.93 7.1 VAT 9.92 14.03 4.5 9.78 13.83 4.5 10.52 14.88 4.8 9.44 13.36 4.3 Other indirect 16.54 23.40 7.6 17.83 25.22 8.1 18.55 24.24 8.5 16.14 22.83 7.4 Total of above 99.68 141.02 45.5 96.38 136.36 44.0 91.38 129.28 41.8 84.50 119.55 38.6 Domestic rates 7.58 10.23 3.5 6.65 9.41 3.0 6.53 9.24 3.0 7.09 10.03 3.2 Total 107.26 151.25 49.0 103.03 145.77 47.1 97.91 138.52 44.7 91.59 129.58 41.8 1982–83 Income tax 61.80 81.66 26.2 56.72 74.95 24.0 47.70 63.03 20.2 45.78 60.49 19.4 NIC 19.25 25.44 8.2 19.25 25.44 8.2 20.66 27.30 8.8 19.25 25.44 8.2 VAT 10.25 13.54 4.3 10.10 13.34 4.3 10.92 14.43 4.6 9.80 12.94 4.1
Single Married no children Married both working Married two children £ per week £ per week 1988–89 prices Per cent. of gross earnings £ per week £ per week 1988–89 prices Per cent. of gross earnings £ per week £ per week 1988–89 prices Per cent. of gross earnings £ per week £ per week 1988–89 prices Per cent. of gross earnings Other indirect 17.24 22.79 7.3 18.56 24.53 7.9 19.40 25.63 8.2 16.82 22.22 7.1 Total of above 108.54 143.42 46.0 104.63 138.25 44.3 98.68 130.39 41.8 91.65 121.09 38.8 Domestic rates 8.24 10.88 3.5 7.26 9.59 3.1 7.20 9.52 3.1 7.73 10.21 3.3 Total 116.78 154.32 49.5 111.89 147.84 47.4 105.88 139.91 44.8 99.37 131.31 42.1 1983–84 Income tax 66.65 84.14 26.0 60.83 76.79 23.7 50.53 63.79 19.7 48.65 61.42 19.0 NIC 21.15 26.70 8.2 21.15 26.70 8.2 23.09 29.15 9.0 21.15 26.70 8.2 VAT 11.36 14.34 4.4 11.22 14.16 4.4 12.14 15.33 4.7 10.90 13.76 4.2 Other indirect 18.95 23.92 7.4 20.34 25.68 7.9 21.33 26.92 8.3 18.43 23.26 7.2 Total of above 118.10 149.10 46.0 113.54 143.33 44.3 107.09 135.19 41.8 99.13 125.14 38.6 Domestic rates 8.34 10.53 3.3 7.36 9.29 2.9 7.29 9.21 2.8 7.85 9.91 3.1 Total 126.45 159.63 49.3 120.90 152.62 47.1 114.38 144.40 44.6 106.98 135.05 41.7 1984–85 Income tax 71.68 86.14 25.8 65.05 78.17 23.4 53.48 64.27 19.3 51.79 62.24 18.7 NIC 22.50 27.04 8.1 22.50 27.04 8.1 24.98 30.02 9.0 22.50 27.04 8.1 VAT 12.88 15.48 4.6 13.13 15.78 4.7 14.48 17.40 5.2 14.45 17.36 5.2 Other indirect 20.28 24.37 7.3 21.98 26.42 7.9 22.88 27.50 8.2 19.77 23.76 7.1 Total of above 127.34 153.02 45.9 122.66 147.40 44.2 115.83 139.19 41.7 108.51 130.39 39.1 Domestic rates 9.03 10.85 3.3 7.95 9.56 2.9 7.82 9.40 2.8 8.51 10.22 3.1 Total 136.37 163.88 49.1 130.62 156.96 47.1 123.65 148.59 44.6 117.02 140.62 42.2 1985–86 Income tax 76.60 86.91 25.7 69.39 78.73 23.3 56.67 64.29 19.0 55.9 63.07 18.7 NIC 23.85 27.06 8.0 23.85 27.06 8.0 26.80 30.41 9.0 23.85 27.06 8.0 VAT 14.30 16.23 4.8 14.56 16.52 4.9 16.05 18.21 5.4 15.95 18.10 5.4 Other indirect 21.42 24.30 7.2 23.19 26.31 7.8 24.17 27.42 8.1 20.82 23.62 7.0 Total of above 136.18 154.50 45.7 131.00 148.62 44.0 123.69 140.33 41.5 116.21 131.85 39.0 Domestic rates 9.68 10.98 3.3 8.54 9.69 2.9 8.44 9.58 2.8 9.10 10.33 3.1 Total 145.86 165.48 49.0 139.54 158.31 46.9 132.13 149.91 44.4 125.32 142.18 42.1 1986–87 Income tax 79.81 87.71 24.9 72.45 79.62 22.6 59.42 65.30 18.6 58.25 64.02 18.2 NIC 25.65 28.19 8.0 25.65 28.19 8.0 28.81 31.66 9.0 25.65 28.19 8.0 VAT 15.49 17.02 4.8 15.74 17.29 4.9 17.28 18.99 5.4 17.16 18.86 5.4 Other indirect 23.37 25.69 7.3 25.21 27.71 7.9 26.26 28.86 8.2 22.84 25.10 7.1 Total of above 144.32 158.61 45.1 139.05 152.81 43.4 131.77 144.82 41.2 123.90 136.17 38.7 Domestic rates 10.91 11.99 3.4 9.60 10.55 3.0 9.47 10.41 3.0 10.21 11.22 3.2 Total 155.23 170.60 48.5 148.65 163.37 46.4 141.24 155.23 44.1 134.11 147.39 41.9 1987–88 Income tax 82.02 86.73 23.4 74.90 79.20 21.4 62.31 65.89 17.8 60.40 63.81 17.2 NIC 26.55 28.07 7.6 26.55 28.07 7.6 31.54 33.35 9.0 26.55 28.07 7.6 VAT 17.53 18.54 5.0 17.74 18.76 5.1 19.16 20.26 5.5 19.23 10.34 5.5 Other indirect 25.19 26.64 7.2 26.88 28.43 7.7 27.79 29.38 7.9 24.49 29.89 7.0 Total of above 151.30 159.98 43.2 146.08 154.46 41.7 140.80 148.88 40.2 130.67 138.17 37.3 Domestic rates 11.84 12.52 3.4 10.38 10.97 3.0 10.16 10.75 2.9 10.99 11.62 3.1 Total 163.14 172.50 46.6 156.45 165.43 44.6 150.97 159.63 43.1 141.66 149.29 40.4 1988–89 Income tax 82.76 82.76 21.7 75.60 75.60 19.8 63.08 63.08 16.5 61.10 61.10 16.0 NIC 27.45 27.45 7.2 27.45 27.45 7.2 34.30 34.30 9.0 27.45 27.45 7.2 VAT 20.10 20.10 5.3 20.37 20.37 5.3 21.78 21.78 5.7 22.03 22.03 5.8 Other indirect 27.12 27.12 7.3 29.53 29.53 7.7 30.04 30.04 7.9 26.61 26.61 7.0 Total of above 158.04 158.04 41.5 152.96 152.96 40.1 149.20 149.20 39.1 137.19 137.19 36.0 Domestic rates 13.94 13.94 3.7 12.12 12.12 3.2 11.66 11.66 3.1 12.58 12.58 3.4 Total 171.97 171.97 45.1 165.08 165.08 43.3 160.87 160.87 42.2 150.04 150.04 39.4
634W635W
200 per cent. average male earnings (£508.20 a week in 1988–89) Single Married no children Married both working Married two children £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices Per cent. of gross earnings £ per week £ per week 1988–89 prices Per cent. of gross earnings £ per week £ per week 1988–89 prices Per cent. of gross earnings 1978–79 Income tax 54.74 116.31 29.5 50.51 107.32 27.2 42.95 91.26 23.1 43.94 93.36 23.7 NIC 7.80 16.57 4.2 7.80 16.57 4.2 12.06 25.62 6.5 7.80 16.57 4.2 Total 62.54 132.88 33.7 58.31 123.90 31.4 55.01 116.88 29.6 51.74 109.94 27.9 1979–80
Single Married no children Married both working Married two children £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices per cent. of gross earnings Income tax 58.3 107.38 26.8 54.39 99.78 24.9 46.95 86.13 21.5 46.39 85.10 21.2 NIC 8.78 16.11 4.0 8.78 16.11 4.0 14.21 26.07 6.5 8.78 16.11 4.0 Total 67.31 123.48 30.8 63.17 115.89 28.9 61.16 112.20 28.0 55.17 101.21 25.2 1980–81 Income tax 72.91 115.00 27.7 66.99 105.66 25.5 58.53 92.32 22.3 58.45 92.19 22.2 NIC 11.14 17.57 4.2 11.14 17.57 4.2 17.74 27.98 6.8 11.14 17.57 4.2 Total 84.05 132.57 32.0 78.13 123.24 29.7 76.27 120.30 29.0 69.59 109.77 26.5 1981–82 Income tax 85.04 120.31 29.1 78.59 111.19 26.9 68.01 96.22 23.3 68.73 97.24 23.6 NIC 15.50 21.93 5.3 15.50 21.93 5.3 22.61 31.99 7.7 15.50 21.93 5.3 Total 100.54 142.24 34.5 94.09 133.12 32.2 90.62 128.21 31.1 84.23 119.17 28.9 1982–83 Income tax 89.27 117.95 28.4 82.50 109.01 26.2 71.31 94.22 22.7 71.56 94.55 22.7 NIC 19.25 25.44 6.1 19.25 25.44 6.1 27.54 36.39 8.7 19.25 25.44 6.1 Total 108.52 143.39 34.5 101.75 134.44 32.3 98.85 130.61 31.4 90.81 119.99 28.8 1983–84 Income tax 94.99 119.92 27.8 87.22 110.11 25.5 76.18 96.17 22.3 75.04 94.73 21.9 NIC 21.15 26.70 6.2 21.15 26.70 6.2 30.78 38.86 9.0 21.15 26.70 6.2 Total 116.14 146.62 34.0 108.37 136.81 31.7 106.96 135.03 31.3 96.19 121.43 28.1 1984–85 Income tax 102.96 123.73 27.8 94.12 113.10 25.4 81.23 97.61 22.0 80.86 97.17 21.9 NIC 22.50 27.04 6.1 22.50 27.04 6.1 33.30 40.02 9.0 22.50 27.04 6.1 Total 125.46 150.76 33.9 116.62 140.14 31.5 114.53 137.63 31.0 103.36 124.21 27.9 1985–86 Income tax 110.68 125.57 27.9 101.07 114.67 25.5 86.45 98.08 21.8 87.27 99.01 22.0 NIC 23.85 27.06 6.0 23.85 27.06 6.0 35.73 40.54 9.0 23.85 27.06 6.0 Total 134.53 152.63 33.9 124.92 141.73 31.5 122.18 138.62 30.8 111.12 126.07 28.0 1986–87 Income tax 116.37 127.89 27.3 106.22 116.74 24.9 90.37 99.32 21.2 92.02 101.13 21.6 NIC 25.65 28.19 6.0 25.65 28.19 6.0 38.41 42.21 9.0 25.65 28.19 6.0 Total 142.02 156.08 33.3 131.87 144.93 30.9 128.78 141.53 30.2 117.67 129.32 27.6 1987–88 Income tax 124.89 132.06 26.7 113.03 119.52 24.2 94.28 99.69 20.2 98.53 104.18 21.1 NIC 26.55 28.07 5.7 26.55 28.07 5.7 42.05 44.46 9.0 26.55 28.07 5.7 Total 151.44 160.13 32.4 139.58 147.59 29.9 136.33 144.15 29.2 125.08 132.26 26.8 1988–89 Income tax 127.57 127.57 25.1 116.11 116.11 22.8 96.07 96.07 18.9 101.61 101.61 20.0 NIC 27.45 27.45 5.4 27.45 27.45 5.4 45.74 45.74 9.0 27.45 27.45 5.4 Total 155.02 155.02 30.5 143.56 143.56 28.2 141.81 141.81 27.9 129.06 129.06 25.4
636W637W
300 per cent. of average male earnings (£762.30 a week in 1988–89) Single Married no children Married both working Married two children £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices per cent. of gross earnings 1978–79 Income tax 102.89 218.62 37.0 96.54 205.13 34.7 77.06 163.74 27.7 89.09 189.30 32.0 NIC 7.80 16.57 2.8 7.80 16.57 2.8 15.04 31.96 5.4 7.80 16.57 2.8 Total 110.69 235.19 39.8 104.34 221.70 37.5 92.10 195.69 33.1 96.89 205.87 34.8 1979–80 Income tax 106.83 195.98 32.6 100.58 184.52 30.7 83.49 153.17 25.5 92.58 169.84 28.2 NIC 8.78 16.11 2.7 8.78 16.11 2.7 17.30 31.74 5.3 8.78 16.11 2.7 Total 115.61 212.09 35.3 109.36 200.62 33.4 100.79 184.90 30.7 101.36 185.95 30.9 1980–81 Income tax 133.40 210.41 33.8 125.99 198.73 32.0 102.39 161.50 26.0 117.45 185.26 29.8 NIC 11.14 17.57 2.8 11.14 17.57 2.8 21.78 34.35 5.5 11.14 17.57 2.8 Total 144.54 227.99 36.7 137.13 216.29 34.8 124.17 195.86 31.5 128.59 202.83 32.6 1981–82 Income tax 155.15 219.51 35.4 147.74 209.02 33.8 117.43 166.14 26.8 137.88 195.07 31.5
Single Married no children Married both working Married two children £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices per cent. of gross earnings NIC 15.50 21.93 3.5 15.50 21.93 3.5 29.07 41.13 6.6 15.50 21.93 3.5 Total 170.65 241.43 39.0 163.24 230.95 37.3 146.50 207.27 33.5 153.38 217.00 35.0 1982–83 Income tax 163.55 216.10 34.6 155.09 204.92 32.8 124.31 164.25 26.3 144.15 190.47 30.5 NIC 19.25 25.44 4.1 19.25 25.44 4.1 35.78 47.28 7.6 19.25 25.44 4.1 Total 182.80 241.54 38.7 174.34 230.36 36.9 160.09 211.53 33.9 163.40 215.90 34.6 1983–84 Income tax 173.76 219.36 33.9 164.05 207.10 32.0 133.30 168.28 26.0 151.87 191.72 29.6 NIC 21.15 26.70 4.1 21.15 26.70 4.1 39.62 50.02 7.7 21.15 26.70 4.1 Total 194.91 246.06 38.0 185.20 233.80 36.1 172.92 218.30 33.7 173.02 218.42 33.7 1984–85 Income tax 188.89 226.99 34.0 177.84 213.71 32.0 143.37 172.29 25.8 164.58 197.77 29.7 NIC 22.50 27.04 4.1 22.50 27.04 4.1 42.48 51.05 7.7 22.50 27.04 4.1 Total 211.39 254.02 38.1 200.34 240.75 36.1 185.85 223.33 33.5 187.08 224.81 33.7 1985–86 Income tax 203.47 230.84 34.2 191.45 217.21 32.1 153.54 174.20 25.8 177.65 201.55 29.8 NIC 23.85 27.06 4.0 23.85 27.06 4.0 45.29 51.38 7.6 23.85 27.06 4.0 Total 227.32 257.90 38.2 215.30 244.27 36.2 198.83 225.58 33.4 201.50 228.61 33.8 1986–87 Income tax 217.42 238.95 34.0 204.73 225.00 32.0 160.54 176.44 25.1 190.53 209.40 29.8 NIC 25.65 28.19 4.0 25.65 28.19 4.0 48.70 53.52 7.6 25.65 28.19 4.0 Total 243.07 267.14 38.0 230.38 253.19 36.0 209.24 229.96 32.7 216.18 237.59 33.8 1987–88 Income tax 238.98 252.69 34.1 225.12 238.04 32.1 167.88 177.51 24.0 210.62 222.71 30.1 NIC 26.55 28.07 3.8 26.55 28.07 3.8 51.78 54.75 7.4 26.55 28.07 3.8 Total 265.53 280.77 37.9 251.67 266.11 35.9 219.66 232.27 31.3 237.17 250.78 33.8 1988–89 Income tax 229.21 229.21 30.1 217.75 217.75 28.6 170.95 170.95 22.4 203.25 203.25 26.7 NIC 27.45 27.45 3.6 27.45 27.45 3.6 54.89 54.89 7.2 27.45 27.45 3.6 Total 256.66 256.66 33.7 245.20 245.20 32.2 225.84 225.84 29.6 230.70 230.70 30.3
638W639W
400 per cent. of average male earnings (£1,016.40 a week in 1988–89) Single Married no children Married both working Married two children £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices per cent. of gross earnings 1978–79 Income tax 164.95 350.48 44.4 157.54 334.74 42.4 113.29 240.72 30.5 149.71 318.10 40.3 NIC 7.80 16.57 2.1 7.80 16.57 2.1 15.60 33.15 4.2 7.80 16.57 2.1 Total 172.75 367.06 46.5 165.34 351.31 44.5 128.89 273.86 34.7 157.51 334.68 42.4 1979–80 Income tax 162.99 299.01 37.3 156.12 286.41 35.7 121.49 222.88 27.8 148.12 271.73 33.9 NIC 8.78 16.11 2.0 8.78 16.11 2.0 17.55 32.20 4.0 8.78 16.11 2.0 Total 171.77 315.12 39.3 164.90 302.51 37.7 139.04 255.07 31.8 156.90 287.84 35.9 1980–81 Income tax 202.66 319.66 38.6 194.52 306.82 37.0 150.78 237.83 28.7 185.98 293.35 35.4 NIC 11.14 17.57 2.1 11.14 17.57 2.1 22.28 35.14 4.2 11.14 17.57 2.1 Total 213.80 337.23 40.7 205.66 324.39 39.1 173.06 272.97 32.9 197.12 310.92 37.5 1981–82 Income tax 235.74 333.52 40.4 226.85 320.95 38.9 173.48 245.44 29.7 216.99 307.00 37.2 NIC 15.50 21.93 2.7 15.50 21.93 2.7 31.00 43.86 5.3 15.50 21.93 2.7 Total 251.24 355.45 43.1 242.35 342.88 41.5 204.48 289.30 35.0 232.49 328.93 39.8 1982–83 Income tax 247.90 327.56 39.4 238.59 315.25 37.9 183.84 242.91 29.2 227.65 300.80 36.2 NIC 19.25 25.44 3.1 19.25 25.44 3.1 38.50 50.87 6.1 19.25 25.44 3.1 Total 267.15 352.99 42.4 257.84 340.69 41.0 222.34 293.78 35.3 246.90 326.24 39.2 1983–84 Income tax 263.95 333.21 38.6 253.27 319.73 37.0 196.40 247.94 28.7 241.09 304.36 35.2
Single Married no children Married both working Married two children £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices per cent. of gross earnings NIC 21.15 26.70 3.1 21.15 26.70 3.1 42.30 53.40 6.2 21.15 26.70 3.1 Total 285.10 359.91 41.7 274.42 346.43 40.1 238.70 301.34 34.9 262.24 331.06 38.3 1984–85 Income tax 287.04 344.93 38.8 274.88 330.32 37.1 212.57 255.44 28.7 261.62 314.38 35.4 NIC 22.50 27.04 3.0 22.50 27.04 3.0 45.00 54.08 6.1 22.50 27.04 3.0 Total 309.54 371.97 41.8 297.38 357.36 40.2 257.57 309.52 34.8 284.12 341.42 38.4 1985–86 Income tax 309.24 350.84 38.9 296.02 335.84 37.3 228.24 258.95 28.7 282.22 320.19 35.5 NIC 23.85 27.06 3.0 23.85 27.06 3.0 47.70 54.12 6.0 23.85 27.06 3.0 Total 333.09 377.90 42.0 319.87 362.90 40.3 273.94 313.06 34.8 306.07 347.25 38.5 1986–87 Income tax 333.35 366.36 39.1 318.57 350.12 37.3 240.45 264.26 28.2 304.37 334.51 35.7 NIC 25.65 28.19 3.0 25.65 28.19 3.0 51.30 56.38 6.0 25.65 28.19 3.0 Total 359.00 394.55 42.1 344.22 378.31 40.3 291.75 320.64 34.2 330.02 362.70 38.7 1987–88 Income tax 372.24 393.60 39.8 356.43 376.88 38.1 256.54 271.26 27.5 341.93 361.55 36.6 NIC 26.55 28.07 2.8 26.55 28.07 2.8 53.10 56.15 5.7 26.55 28.07 2.8 Total 398.79 421.68 42.7 382.98 404.96 41.0 309.64 327.41 33.1 368.48 389.63 39.4 1988–89 Income tax 330.85 330.85 32.6 319.39 319.39 31.4 257.34 257.34 25.3 304.89 304.89 30.0 NIC 27.45 27.45 2.7 27.45 27.45 27. 54.90 54.90 5.4 27.45 27.45 2.7 Total 358.30 358.30 35.3 346.84 346.84 34.1 312.24 312.24 30.7 332.34 332.34 32.7
640W641W
500 per cent. of average male earnings (£11,270.50 a week in 1988–89) Single Married no children Married both working Married two children £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices Per cent. of gross earnings £ per week £ per week 1988–89 prices Per cent. of gross earnings £ per week £ per week 1988–89 prices Per cent. of gross earnings 1978–79 Income tax 234.37 497.99 50.5 226.44 481.14 48.8 157.63 334.93 34.0 218.41 464.08 47.1 NIC 7.80 16.57 1.7 7.80 16.57 1.7 15.60 33.15 3.4 7.80 16.57 1.7 Total 242.17 514.56 52.2 234.24 497.71 50.5 173.23 368.08 37.3 226.21 480.65 48.8 1979–80 Income tax 225.28 413.28 41.2 217.78 399.52 39.8 165.36 303.36 30.3 209.78 384.85 38.4 NIC 8.78 16.11 1.6 8.78 16.11 1.6 17.55 32.20 3.2 8.78 16.11 1.6 Total 234.06 429.39 42.8 226.56 415.63 41.5 182.91 335.55 33.5 218.56 400.96 40.0 1980–81 Income tax 279.78 441.30 42.6 270.89 427.28 41.2 206.31 325.42 31.4 262.35 413.81 39.9 NIC 11.14 17.57 1.7 11.14 17.57 1.7 22.28 35.14 3.4 11.14 17.57 1.7 Total 290.92 458.87 44.3 282.03 444.85 42.9 228.59 360.56 34.8 273.49 431.38 41.6 1981–82 Income tax 323.28 457.38 44.3 314.39 444.80 43.1 240.18 339.81 32.9 304.53 430.85 41.7 NIC 15.50 21.93 2.1 15.50 21.93 2.1 31.00 43.86 4.2 15.50 21.93 2.1 Total 338.78 479.30 46.4 329.89 466.73 45.2 271.18 383.66 37.2 320.03 452.78 43.9 1982–83 Income tax 342.03 451.93 43.5 331.87 438.51 42.2 252.82 334.06 32.1 320.93 424.05 40.8 NIC 19.25 25.44 2.4 19.25 25.44 2.4 38.50 50.87 4.9 19.25 25.44 2.4 Total 361.28 477.37 45.9 351.12 463.44 44.6 291.32 384.93 37.0 340.18 449.49 43.2 1983–84 Income tax 364.42 460.05 42.6 352.77 445.34 41.3 268.75 339.27 31.4 340.59 429.97 39.8 NIC 21.15 26.70 2.5 21.15 26.70 2.5 42.30 53.40 4.9 21.15 26.70 2.5 Total 385.57 486.75 45.1 373.92 472.04 43.7 311.05 392.67 36.4 361.74 456.67 42.3 1984–85 Income tax 396.48 476.44 42.9 383.21 460.50 41.4 291.86 350.72 31.6 369.95 444.56 40.0 NIC 22.50 27.04 2.4 22.50 27.04 2.4 45.00 54.08 4.9 22.50 27.04 2.4 Total 418.98 503.48 45.3 405.71 487.53 43.9 336.86 404.80 36.4 392.45 471.60 42.4 1985–86 Income tax 427.27 484.75 43.0 412.85 468.39 41.6 314.16 356.43 31.7 399.05 452.74 40.2
Single Married no children Married both working Married two children £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices Per cent. of gross earnings NIC 23.85 27.06 2.4 23.85 27.06 2.4 47.70 54.12 4.8 23.85 27.06 2.4 Total 451.12 511.81 45.5 436.70 495.45 44.0 361.86 410.54 36.5 422.90 479.79 42.6 1986–87 Income tax 461.39 507.08 43.2 446.16 490.34 41.8 333.79 366.84 31.3 431.96 474.73 40.5 NIC 25.65 28.19 2.4 25.65 28.19 2.4 51.30 56.38 4.8 25.65 28.19 2.4 Total 487.04 535.27 45.6 471.81 518.53 44.2 385.09 423.22 36.1 457.61 502.92 42.9 1987–88 Income tax 512.40 541.80 43.9 496.59 525.09 42.5 363.87 384.75 31.2 482.09 509.76 41.3 NIC 26.55 28.07 2.3 26.55 28.07 2.3 53.10 56.15 4.5 26.55 28.07 2.3 Total 538.95 569.88 46.1 523.14 553.16 44.8 416.97 440.90 35.7 508.64 537.83 43.5 1988–89 Income tax 432.49 432.49 34.0 421.03 421.03 33.1 356.78 356.78 28.1 406.53 406.53 32.0 NIC 27.45 27.45 2.2 27.45 27.45 2.2 54.90 54.90 4.3 27.45 27.45 2.2 Total 459.94 459.94 36.2 448.48 448.48 35.3 411.68 411.68 32.4 433.98 433.98 34.2
642W643W
700 per cent. of average male earnings (£1,778.70 a week in 1988–89) Single Married no children Married both working Married two children £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices per cent. of gross earnings 1978–79 Income tax 387.10 822.51 59.6 378.32 803.85 58.2 270.44 574.63 41.6 369.99 786.15 57.0 NIC 7.80 16.57 1.2 7.80 16.57 1.2 15.60 33.15 2.4 7.80 16.57 1.2 Total 394.90 839.08 60.8 386.12 820.42 59.4 286.04 607.77 44.0 377.79 802.72 58.2 1979–80 Income tax 356.44 653.90 46.6 348.94 640.14 45.6 271.16 497.45 35.4 340.94 625.47 44.6 NIC 8.78 16.11 1.1 8.78 16.11 1.1 17.55 32.20 2.3 8.78 16.11 1.1 Total 365.22 670.01 47.7 357.72 656.25 46.8 288.71 529.65 37.7 349.72 641.57 45.7 1980–81 Income tax 437.46 690.01 47.6 428.57 675.99 46.6 337.37 532.14 36.7 420.03 662.52 45.7 NIC 11.14 17.57 1.2 11.14 17.57 1.2 22.28 35.14 2.4 11.14 17.57 1.2 Total 448.60 707.59 48.8 439.71 693.56 47.8 359.65 567.28 39.1 431.17 680.09 46.9 1981–82 Income tax 498.36 705.08 48.8 489.47 692.50 47.9 393.80 557.15 38.6 479.61 678.55 47.0 NIC 15.50 21.93 1.5 15.50 21.93 1.5 31.00 43.86 3.0 15.50 21.93 1.5 Total 513.86 727.01 50.3 504.97 714.43 49.4 424.80 601.01 41.6 495.11 700.48 48.5 1982–83 Income tax 530.91 701.50 48.2 520.75 688.08 47.3 414.29 547.41 37.6 509.81 673.62 46.3 NIC 19.25 25.44 1.7 19.25 25.44 1.7 38.50 50.87 3.5 19.25 25.44 1.7 Total 550.16 726.94 49.9 540.00 713.52 49.0 452.79 598.28 41.1 529.06 699.06 48.0 1983–84 Income tax 569.62 719.60 47.6 557.97 704.39 46.6 439.42 554.73 36.7 545.79 689.01 45.6 NIC 21.15 26.70 1.8 21.15 26.70 1.8 42.30 53.40 3.5 21.15 26.70 1.8 Total 590.77 745.80 49.4 579.12 731.09 48.4 481.72 608.13 40.2 566.94 715.71 47.4 1984–85 Income Tax 618.44 743.22 47.8 605.21 727.27 46.7 478.08 574.50 36.9 591.95 711.34 45.7 NIC 22.50 27.04 1.7 22.50 27.04 1.7 45.00 54.08 3.5 22.50 27.04 1.7 Total 640.98 770.25 49.5 627.71 754.31 48.5 523.08 628.58 40.4 614.45 738.37 47.4 1985–86 Income tax 665.47 755.00 47.9 651.05 738.64 46.9 515.61 584.98 37.1 637.25 722.98 45.9 NIC 23.85 27.06 1.7 23.85 27.06 1.7 47.70 54.12 3.4 23.85 27.06 1.7 Total 689.32 782.06 49.6 674.90 765.70 48.6 563.31 639.09 40.5 661.10 750.04 47.6 1986–87 Income tax 717.47 788.52 48.0 702.24 771.78 47.0 555.04 610.00 37.2 688.04 756.17 46.1 NIC 25.65 28.19 1.7 25.65 28.19 1.7 51.30 56.38 3.4 25.65 28.19 1.7 Total 743.12 816.71 49.7 727.89 799.97 48.7 606.34 666.38 40.6 713.69 784.36 47.8
Single Married no children Married both working Married two children £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices per cent. of gross earnings 1987–88 Income tax 792.72 838.21 48.5 776.91 821.49 47.5 615.20 650.50 37.6 762.41 126.16 46.6 NW 26.55 28.07 1.6 26.55 28.07 1.6 53.10 56.15 3.2 26.55 18.06 1.6 Total 819.27 866.28 50.1 803.46 849.57 49.1 668.30 706.65 40.9 788.96 734.24 48.2 1988–89 Income tax 635.77 635.77 35.7 624.31 624.31 35.1 560.06 560.06 31.5 609.81 609.81 34.3 NIC 27.45 27.45 1.5 27.45 27.45 1.5 54.90 54.90 3.1 27.45 27.45 1.5 Total 663.22 663.22 37.3 651.76 651.76 36.6 614.96 614.96 34.6 637.26 637.26 35.8
644W645W
1,000 per cent. of average male earnings (£2,541.00 a week in 1988–89) Single Married no children Married both working Married two children £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices Per cent. of gross earnings 1978–79 Income tax 618.17 1,313.48 66.6 609.39 1,294.83 65.7 475.02 1,009.32 51.2 601.06 1,277.13 64.8 NIC 7.80 16.57 0.8 7.80 16.57 0.8 15.60 33.15 1.7 7.80 16.57 0.8 Total 625.97 1,330.05 67.5 617.19 1,311.40 66.5 490.62 1,042.46 52.9 608.86 1,293.70 65.6 1979–80 Income tax 553.18 1,014.83 50.6 545.68 1,001.07 49.9 453.85 832.60 41.5 537.68 986.39 49.2 NIC 8.78 16.11 0.8 8.78 16.11 0.8 17.55 32.20 1.6 8.78 16.11 0.8 Total 561.96 1,030.93 51.4 554.46 1,017.17 50.7 471.40 864.80 43.1 546.46 1,002.50 50.0 1980–81 Income tax 673.98 1,063.08 51.3 665.09 1,049.06 50.6 561.28 885.32 42.7 656.55 1,035.59 50.0 NIC 11.14 17.57 0.8 11.14 17.57 0.8 22.28 35.14 1.7 11.14 17.57 0.8 Total 685.12 1,080.65 52.1 676.23 1,066.63 51.5 583.56 920.46 44.4 667.69 1,053.16 50.8 1981–82 Income tax 760.98 1,076.63 52.2 752.09 1,064.05 51.5 646.55 914.74 44.3 742.23 1,050.10 50.9 NIC 15.50 21.93 1.1 15.50 21.93 1.1 31.00 43.86 2.1 15.50 21.93 1.1 Total 776.48 1,098.56 53.2 767.59 1,085.98 52.6 677.55 958.59 46.4 757.73 1,072.03 51.9 1982–83 Income tax 814.23 1,075.86 51.7 804.07 1,062.44 51.1 684.37 904.28 43.5 793.13 1,047.98 50.4 NIC 19.25 25.44 1.2 19.25 25.44 1.2 38.50 50.87 2.4 19.25 25.44 1.2 Total 833.48 1,101.30 53.0 823.32 1,087.87 52.3 722.87 955.15 45.9 812.38 1,073.42 51.6 1983–84 Income tax 877.42 1,107.67 51.3 865.77 1,092.96 50.6 730.98 922.80 42.7 853.59 1,077.58 49.9 NIC 21.15 26.70 1.2 21.15 26.70 1.2 42.30 53.40 2.5 21.15 26.70 1.2 Total 898.57 1,134.37 52.5 886.92 1,119.66 51.9 773.28 976.20 45.2 874.74 1,104.28 51.2 1984–85 Income tax 951.48 1,143.38 51.4 938.21 1,127.43 50.7 794.52 954.76 42.9 924.95 1,111.50 50.0 NIC 22.50 27.04 1.2 22.50 27.04 1.2 45.00 54.08 2.4 22.50 27.04 1.2 Total 973.98 1,170.42 52.6 960.71 1,154.47 51.9 839.52 1,008.84 45.4 947.45 1,138.53 51.2 1985–86 Income tax 1,022.77 1,160.37 51.5 1,008.35 1,144.01 50.8 855.61 970.72 43.1 994.55 1,128.35 50.1 NIC 23.85 27.06 1.2 23.85 27.06 1.2 47.70 54.12 2.4 23.85 27.06 1.2 Total 1,046.62 1,187.43 52.7 1,032.20 1,171.07 52.0 903.31 1,024.84 45.5 1,018.40 1,155.41 51.3 1986–87 Income tax 1,101.59 1,210.68 51.6 1,086.36 1,193.94 50.9 922.78 1,014.16 43.2 1,072.16 1,178.33 50.2 NIC 25.65 28.19 1.2 25.65 28.19 1.2 51.30 56.38 2.4 25.65 28.19 1.2 Total 1,127.24 1,238.87 52.8 1,112.01 1,222.13 52.1 974.08 1,070.54 45.6 1,097.81 1,206.52 51.4 1987–88 Income tax 1,213.20 1,282.82 51.9 1,197.39 1,266.10 51.3 1,024.79 1,083.60 43.9 1,182.89 1,250.77 50.6 NIC 26.55 28.07 1.1 26.55 28.07 1.1 53.10 56.15 2.3 26.55 28.07 1.1 Total 1,239.75 1,310.89 53.1 1,223.94 1,294.18 52.4 1,077.89 1,139.75 46.1 1,209.44 1,278.85 51.8 1988–89 Income tax 940.69 940.69 37.0 929.23 929.23 36.6 864.98 864.98 34.0 914.73 914.73 36.0 NIC 27.45 27.45 1.1 27.45 27.45 1.1 54.90 54.90 2.2 27.45 27.45 1.1 Total 968.14 968.14 38.1 956.68 956.68 37.6 919.88 919.88 36.2 942.18 942.18 37.1
2,000 per cent. of average male earnings (£5,082.00 a week in 1988–89) Single Married no children Married both working Married two children £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices per cent. of gross earnings £ per week £ per week 1988–89 prices per cent. of gross earnings 1978–79 Income tax 1,388.41 2,950.08 74.8 1,379.63 2,931.42 74.3 1,236.34 2,626.96 66.6 1,371.30 2,913.72 73.9 NIC 7.80 16.57 0.4 7.80 16.57 0.4 15.60 33.15 0.8 7.80 16.57 0.4 Total 1,396.21 2,966.65 75.2 1,387.43 2,948.00 74.8 1,251.94 2,660.11 67.5 1,379.10 2,930.30 74.3 1979–80 Income tax 1,208.98 2,217.91 55.3 1,201.48 2,204.15 55.0 1,106.35 2,029.63 50.6 1,193.48 2,189.48 54.6 NIC 8.78 16.11 0.4 8.78 16.11 0.4 17.55 32.20 0.8 8.78 16.11 0.4 Total 1,217.76 2,234.02 55.7 1,210.26 2,220.26 55.4 1,123.90 2,061.83 51.4 1,202.26 2,205.58 55.0 1980–81 Income tax 1,462.38 2,306.64 55.6 1,453.49 2,292.62 55.3 1,347.95 2,126.15 51.3 1,444.95 2,279.15 55.0 NIC 11.14 17.57 0.4 11.14 17.57 0.4 22.28 35.14 0.8 11.14 17.57 0.4 Total 1,473.52 2,324.21 56.1 1,464.63 2,310.19 55.7 1,370.23 2,161.29 52.1 1,456.09 2,296.72 55.4 1981–82 Income tax 1,636.38 2,315.14 56.1 1,627.49 2,302.57 55.8 1,521.95 2,153.25 52.2 1,617.63 2,288.62 55.4 NIC 15.50 21.93 0.5 15.50 21.93 0.5 31.00 43.86 1.1 15.50 21.93 0.5 Total 1,651.88 2,337.07 56.6 1,642.99 2,324.49 56.3 1,552.95 2,197.11 53.2 1,633.13 2,310.54 56.0 1982–83 Income tax 1,758.63 2,323.72 55.9 1,748.47 2,310.30 55.5 1,628.45 2,151.71 51.7 1,737.53 2,295.84 55.2 NIC 19.25 25.44 0.6 19.25 25.44 0.6 38.50 50.87 1.2 19.25 25.44 0.6 Total 1,777.88 2,349.16 56.5 1,767.72 2,335.73 56.2 1,666.95 2,202.58 53.0 1,756.78 2,321.28 55.8 1983–84 Income tax 1,903.42 2,402.90 55.7 1,891.77 2,388.20 55.3 1,754.85 2,215.35 51.3 1,879.59 2,372.82 55.0 NIC 21.15 26.70 0.6 21.15 26.70 0.6 42.30 53.40 1.2 21.15 26.70 0.6 Total 1,924.57 2,429.60 56.3 1,912.92 2,414.90 55.9 1,797.15 2,268.75 52.5 1,900.74 2,399.52 55.6 1984–85 Income tax 2,061.48 2,477.25 55.7 2,048.21 2,461.30 55.4 1,902.96 2,286.75 51.4 2,034.95 2,445.36 55.0 NIC 22.50 27.04 0.6 22.50 27.04 0.6 45.00 54.08 1.2 22.50 27.04 0.6 Total 2,083.98 2,504.28 56.3 2,070.71 2,488.34 56.0 1,947.96 2,340.83 52.6 2,057.45 2,472.40 55.6 1985–86 Income tax 2,213.77 2,511.60 55.8 2,199.35 2,495.24 55.4 2,045.54 2,320.73 51.5 2,185.55 2,479.58 55.1 NIC 23.85 27.06 0.6 23.85 27.06 0.6 47.70 54.12 1.2 23.85 27.06 0.6 Total 2,237.62 2,538.66 56.4 2,223.20 2,522.30 56.0 2,093.24 2,374.85 52.7 2,209.40 2,506.64 55.7 1986–87 Income tax 2,381.99 2,617.87 55.8 2,366.76 2,601.13 55.5 2,203.18 2,421.35 51.6 2,352.56 2,585.52 55.1 NIC 25.65 28.19 0.6 25.65 28.19 0.6 51.30 56.38 1.2 25.65 28.19 0.6 Total 2,407.64 2,646.06 56.4 2,392.41 2,629.32 56.1 2,254.48 2,477.73 52.8 2,378.21 2,613.71 55.7 1987–88 Income tax 2,614.80 2,764.85 56.0 2,598.99 2,748.14 55.6 2,426.39 2,565.63 51.9 2,584.49 2,732.80 55.3 NIC 26.55 28.07 0.6 26.55 28.07 0.6 53.10 56.15 1.1 26.55 28.07 0.6 Total 2,641.35 2,792.93 56.5 2,625.54 2,776.21 56.2 2,479.49 2,621.78 53.1 2,611.04 2,760.88 55.9 1988–89 Income tax 1,957.09 1,957.09 38.5 1,945.63 1,945.63 38.3 1,881.38 1,881.38 37.0 1,931.13 1,931.13 38.0 NIC 27.45 27.45 0.5 27.45 27.45 0.5 54.90 54.90 1.1 27.45 27.45 0.5 Total 1,984.54 1,984.54 39.1 1,973.08 1,973.08 38.8 1,936.28 1,936.28 38.1 1,958.58 1,958.58 38.5 Notes to tables
Income tax payments are calculated on the assumption that the tax units have no other tax reliefs apart from the standard allowances. Earners, including working wives, are assumed to pay Class 1 NI contributions at the contracted in rate. The figures for NI contributions are financial year averages.
2. Average earnings are taken to be the average gross weekly earnings of all full-time males on adult rates with pay unaffected by absence. The levels of average earnings in each year are given below:
646W
647W
£ per week 1978–79 92.80 1979–80 109.30 1980–81 131.40 1981–82 145.90 1982–83 157.40 1983–84 171.00 1984–85 185.00 1985–86 198.50 1986–87 213.40 1987–88 233.60 1988–89 1254.10 1 Assuming growth of 8¾ per cent. on 1987–88.
3. The two earner married couple is assumed to have joint earnings of the multiples of average earnings. In calculating disposable income it is assumed that the joint earnings are split between husband and wife in the ratio 60:40.
4. For the married couple with two children, child benefit is treated as a negative income tax. For this purpose, financial year averages are used for child benefit.
5. The estimates of indirect taxes are derived from the 1985 family expenditure survey and are based on the illustrative assumption that 10 per cent. of disposable income is saved. Estimates cannot reliably be made outside the income range for which figures are shown. There are also quite wide variations in spending patterns between households with similar incomes and composition and, because of sampling variation, there can be substantial differences between the estimates obtained from different family expenditure surveys.