§ Mr. MeacherTo ask the Chancellor of the Exchequer, pursuant to his answer of 6 March,Official Report, columns 322–23 to the hon. Member for Mid Kent (Mr. Rowe) if he will give the answer at 1991–92 prices and at 1991–92 earnings (average gross male earnings).

§ Mr. MaudeThe information is in the table at 1991–92 prices. It is not appropriate to apply a gross earnings deflator to total tax liabilities.

Tax liabilities 1985–86 to 1990–91 at 1991–92 prices Year Total tax liability Tax liability at the basic rate Tax liability at the higher rate of which Tax liability excess over the basic rate (£ billion) (£ billion) (£ billion) (£ billion) 1985–86 54.6 47.2 7.4 2.9 1986–87 58.5 49.4 9.0 3.8 1987–88 59.5 49.1 10.4 4.9 1988–89 57.6 47.1 10.5 3.9 1989–90 61.3 49.3 12.0 4.5 ^{1}1990–9162.2 49.1 13.2 4.9 ^{1}Latest estimate based on a projection of the 1989–90 Survey of Personal Income.

§ Mr. BeithTo ask the Chancellor of the Exchequer if he will estimate the increase in the basic rate of income tax which would be required to yield the same revenue as his latest estimate of the net yield from the community charge in 1992–93.

§ Mr. MaudeCommunity charge receipts in 1992–93 are expected to be £8 billion as set out in table 1.2 of the 1992 FSBR. This is equivalent to 4p on the basic rate of income tax.