HC Deb 14 March 1996 vol 273 c688W
Mr. Forman

To ask the Chancellor of the Exchequer what was the average rate of income tax in(a) 1979, (b) 1983, (c) 1987, (d) 1992 and (e) the latest year for which figures are available for those taxpayers on (a) half average personal income, (b) average personal income and (c) twice average personal income. [20345]

Mr. Jack

Standard comparisons are based on calculating income tax liabilities with incomes at multiples of full-time male average earnings—adult rates, all occupations. These are given in tables 13.6a to 13.6c of the 1995–96 tax benefit reference manual, a copy of which can be found in the Library.

Estimates for 1996–97 are given in the table.

Multiple of average earnings1
0.5 1 2
Single person 13.7 18.9 26.1
One earner married couple with no children 11.1 17.6 25.5
One earner married with two children under 112 1.3 12.6 23.0
1 Full time males, adult rates, all occupations.
2 Net of child benefit.