§ Mr. Nicholas Brown
To ask the Chancellor of the Exchequer how much VAT was paid per annum by a family consisting of a married man on(a) half of, (b) three quarters of, (c) twice and (d) three times average male earnings, his wife and two children in 1978–79; and what is the most recent estimate.
§ Mrs. Gillian Shephard
Reliable estimates cannot be made outside the range of three quarters to one and a half 339W times average male earnings. For estimates within this range, I refer the hon. Member to the reply given to the hon. Member for Great Grimsby (Mr. Mitchell) on 17 January 1991 at column 560.