HC Deb 13 May 1991 vol 191 cc24-5W
Mr. Maxton

To ask the Chancellor of the Exchequer what is the (i) weekly and (ii) annual(a) gross income and (b) taxable income of (1) a single person on half average earnings, (2) a single person on two thirds average earnings, (3) a single person on average earnings, (4) a single person on double average earnings, (5) a couple with the male partner on average earnings and a non-working wife and (6) a couple each earning male and female average earnings respectively in Scotland in 1990–91 and estimates for 1991–92.

Mr. Maude

Information for 1990–91 is given in the table. Taxpayers are assumed to have no reliefs or allowances, other than the appropriate personal allowances, and no unearned income. Information for 1991–92 is not yet available.

Weekly figures Annual figures
Gross income1 Taxable income2 Gross income1 Taxable income2
(1) Single person3 on half-average earnings 138.20 80.41 7,190 4,180
(ii) Single person3 on two-thirds average earnings 184.30 126.51 9,580 6,580
(iii) Single person3 on average earnings 276.40 218.61 14,370 11,370
(iv) Single person3 on twice average earnings 552.80 495.01 28,750 25,740
(v) Married couple with husband on average earnings wife not working 276.40 185.53 14,370 9,650
(vi) Married couple with both partners on their respective average earnings 463.60 314.95 24,110 16,380
1 Average earnings figures have been taken from the April 1990 New Earnings Survey.
2 Gross income less allowances.
3 The figures relating to a single person have been calculated using the figure for male average earnings.