§ Mr. Nicholas BrownTo ask the Chancellor of the Exchequer if he will list all the points on the income scale for a single man with the standard allowance at which the combined national insurance and marginal rates alter; and if he will list those rates.
§ Mr. Maude[holding answer 25 February 1991]: Information for 1990–91 is given in the table. 28W
Levels of income at which the marginal rate of income lax and national insurance contributions of a single person1 changes, 1990–91 Weekly income £ Marginal rate of income tax and national insurance contributions2 Per cent. 46.00 9 57.79 34 350.00 25 455.87 40 1 Assumed to be non-aged with no reliefs or allowances other than the single personal allowance. 2 Class 1 national insurance contributions for an employee contracted into the state earnings-related pension scheme (SERPS).