§ Mr. Forman
To ask the Chancellor of the Exchequer, pursuant to his answer of 14 March,Official Report, column 688, what is his estimate of the average rate of income tax in 1996–97 for (a) a two-earner married couple with no children and (b) a two-earner married couple with two children under 11 years of age, if the households concerned are on (i) half average household income, (ii) average household income and (iii) twice average household income. 
§ Mr. Jack
Standard comparisons are based on calculating income tax liabilities with incomes at multiples of full-time male average earnings and full-time female average earnings—adult rates, all occupations. Estimates for 1996–97 are given in the table.
Income tax as a percentage of earnings Multiple of average earnings1 0.5 1 2 Two-earner married couple with no children 10.6 17.3 23.5 Two-earner married couple with two children under 112 4.9 14.4 22.0 1 Full-time males plus full-time females on adult rates, all occupations. 2 Net of child benefit.
§ Mr. McAllion
To ask the Chancellor of the Exchequer what was the percentage of their population paying the higher rate of income tax for each regional council area and district council area in Scotland. 
§ Mr. Jack
Information derived from the survey of personal incomes for the larger Scottish regions in 1993–94 is shown in the table. I regret that reliable estimates are not available for the smaller regions or district council areas.256W
Number of higher rate taxpayers in 1993–94 expressed as a percentage of people aged 16 years or over Scotland 3.0 Central 3.0 Fife 2.0 Grampian 4.8 Highlands 2.8 Lothian 3.9 Strathclyde 2.5 Tayside 2.8