Mr. Robert HughesTo ask the Chancellor of the Exchequer if he will give figures for each standard region of England, and for Scotland and Wales, for a one-earner family with two children on(a) average male earnings for that region, stating what this is and (b) median male earnings for that region, stating what this is in both April 1979 and April 1990 and counting child benefit as negative taxation, for (i) the amount paid in income tax per week, (ii) the amount paid in national insurance contributions, (iii) the amount paid in VAT, (iv) the amount paid in indirect taxation, excise duties and so on (v) the amount paid in domestic rates or in community charge as appropriate and (vi) the total amount paid out in the listed categories above, giving in each case the figures in current prices, constant prices and as a percentage of gross earnings.
§ Mr. Maude[holding answer 11 February 1992]: Figures for average male earnings in April 1979 and April 1990 and for median male earnings in April 1990 are shown in the table, along with the income tax and employee national insurance contributions payable on them under the 1979–80 and 1990–91 tax and NIC regimes respectively. Figures for regional median male earnings for 1979 are 545W unavailable and could be derived only at disproportionate cost. Reliable estimates of the amounts payable in VAT, other indirect taxes, domestic rates and the community charge which reflect regional variations in spending
At regional mean male earnings England Wales Scotland Greater London Remainder of South East East Anglia South West England West Midlands East Midlands Yorkshire and Humberside North West North £ per week at April 1979 prices April 1979 Mean male earnings 113.40 99.90 93.80 90.90 96.80 95.70 97.70 97.80 98.30 96.50 99.30 Income tax 14.83 10.78 8.95 8.08 9.85 9.52 10.12 10.15 10.30 9.76 10.60 NICs 7.37 6.49 6.10 5.91 6.29 6.22 6.35 6.36 6.39 6.27 6.45 Total 22.20 17.27 15.04 13.99 16.14 15.74 16.47 16.50 16.69 16.03 17.05 £ per week at April 1990 prices April 1979 Mean male earnings 261.33 230.22 216.16 209.48 223.07 220.54 225.15 225.38 226.53 222.38 228.83 Income tax 34.17 24.84 20.62 18.62 22.69 21.93 23.32 23.39 23.73 22.49 24.42 NICs 16.99 14.96 14.05 13.62 14.50 14.33 14.63 14.65 14.72 14.45 14.87 Total 51.16 39.80 34.67 32.23 37.19 36.27 37.95 38.04 38.46 36.94 39.30 April 1990 Mean male earnings 383.10 310.60 281.10 277.30 269.30 269.70 266.90 274.70 265.20 258.60 276.40 Income tax 58.56 40.43 33.06 32.11 30.11 30.21 29.51 31.46 29.08 27.43 31.88 NICs 28.28 24.73 22.08 21.74 21.02 21.05 20.80 21.50 20.65 20.05 21.66 Total 86.84 65.17 55.14 53.84 51.12 51.26 50.31 52.96 49.73 47.49 53.54 Percentages of gross earnings April 1979 Income tax (per cent.) 13.1 10.8 9.5 8.9 10.2 9.9 10.4 10.4 10.5 10.1 10.7 NICs (per cent.) 6.5 6.5 6.5 6.5 6.5 6.5 6.5 6.5 6.5 6.5 6.5 Total (per cent.) 19.6 17.3 16.0 15.4 16.7 16.4 16.9 16.9 17.0 16.6 17.2 April 1990 Income tax (per cent.) 15.3 13.0 11.8 11.6 11.2 11.2 11.1 11.5 11.0 10.6 11.5 NICs (per cent.) 7.4 8.0 7.9 7.8 7.8 7.8 7.8 7.8 7.8 7.8 7.8 Total (per cent.) 22.7 21.0 19.6 19.4 19.0 19.0 18.8 19.3 18.8 18.4 19.4 April 1990 £ per week at April 1990 prices Median male earnings 320.00 275.70 247.80 249.50 242.30 242.40 241.80 246.50 241.80 237.70 243.30 Income tax 42.78 31.71 24.73 25.16 23.36 23.38 23.23 24.41 23.23 22.21 23.61 NICs 25.58 21.59 19.08 19.24 18.59 18.60 18.54 18.97 18.54 18.17 18.68 Total 68.36 53.30 43.81 44.39 41.94 41.98 41.77 43.37 41.77 40.38 42.28 Percentages of gross earnings Income tax (per cent.) 13.4 11.5 10.0 10.1 9.6 9.6 9.6 9.9 9.6 9.3 9.7 NICs (per cent.) 8.0 7.8 7.7 7.7 7.7 7.7 7.7 7.7 7.7 7.6 7.7 Total (per cent.) 21.4 19.3 17.7 17.8 17.3 17.3 17.3 17.6 17.3 17.0 17.4 Notes to table:
(1) Income tax payments are calculated on the assumption that the households receive no tax reliefs other than the standard allowances and only have income from employment. All earners are assumed to pay Class 1 NI contributions at the contracted-in rate.
(2) Child benefit is treated as a negative income tax.
(3) Average and median earnings estimates are derived from the New Earnings Survey. To provide consistent estimates for the two years, average earnings figures for April 1979 have been multiplied by a splicing factor, taking account of a classification change in the 1983 New Earnings Survey, from 'males aged over 21 years' to 'all males on adult rates'. The regional average earnings shown for 1979 therefore differ from those in the published New Earnings Survey.