§ Mr. CohenTo ask the Secretary of State for the Environment whether he will tabulate what a typical married couple with two children and one wage-earner living in the London borough of Waltham Forest would pay(a) in community charge and (b) in a system of capital value rates plus local income tax paid in proportions of 80 to 20, respectively, if the wage earner earned (i) £10,000, (ii) £15,000, (iii) £20,000, (iv) £25,000 and (v) £30,000 and lived in (i) rented accommodation, (ii) property owned by that wage earner worth £60,000 and (iv) property owned by that wage earner worth £90,000, making the same assumptions as in his reply to the hon. Member for Hornsey and Wood Green (Sir H. Rossi) on 22 March at column 626.
§ Mr. GummerThe information requested is provided in the table.
Illustrative annual liability in Waltham Forest under a system of capital value rates combined with local income tax
1988–89
Earnings (i) and (ii) Property value £60,000 owned or rented (iii) Property value £90,000 owned or rented Illustrative community charge 1988–89 £ £ £ £ (i)10,000 645 925 269 (ii)15,000 715 995 269 (iii)20,000 785 1,070 269 (iv)25,000 860 1,140 269 (v)30,000 930 1,210 269 The ability of a person in rented accommodation would be the same as for a person living in property owned by that person of the same value. The figures are based on the illustrative tax rates placed in the Library on 23 June 1988 and are for 1988–89. It is assumed that the family has no entitlement to rebates. Taxable income is taken as earnings less £4,095, the married man's allowance in each case.