§ Mrs. Gorman
To ask the Chancellor of the Exchequer if he has received any recent representations about the level of income tax.
§ Mr. Lilley
My right hon. Friend the Chancellor of the Exchequer has received a large number of representations regarding the level of income tax.
§ Mr. Chris Smith
To ask the Chancellor of the Exchequer how many bands of marginal income tax rates exist in(a) the United Kingdom, (b) other Group of Seven countries and (c) other EEC countries.
§ Mr. Lilley
The information requested is as follows:
Country Number of bands of income tax rates (a) United Kingdom 2 (b) Other Group of Seven countries Canada 3 France 12 Germany 2,119 Italy 7 Japan 5 United States of America 2 (c) Other EEC countries Belgium 7 Denmark 3 Greece 9 Ireland 3 Luxembourg 24 Netherlands 3 Portugal 5 Spain 16
1. The figures given refer to the bands of national income tax rates only. In some countries additional local income tax is imposed.
2. In Germany there is no system of tax bands: rates rise gradually from 19 per cent. to 53 per cent. according to a 2,119-stage table.
3. In the United States of America there is an additional intermediate income tax rate band for some taxpayers.
4. The figure given for Belgium applies to taxpayers with an income of over £10,873 (at the latest available purchasing power parity). For income below this amount a tax table of gradually increasing rates is used.