§ Mr. AmessTo ask the Chancellor of the Exchequer what proportion of income is paid in income tax and national insurance, net of child benefit and family credit, in the current tax year by(a) a single person with no children, (b) a sole earner in a married two parent, two child family, 397W in each case on earnings of (i) half of average earnings, (ii) three quarters of average earnings, (iii) average earnings and (iv) twice average earnings. [46007]
§ Dawn PrimaroloThe data requested are given in the table.
Percentage of income paid in income tax and employee national insurance less child benefit and family credit at multiples of median full-time earnings of £337 per week (1998–99) Single person Married, sole earner 2 children 50% 17.4 -21.1 75% 22.7 20.5 100% 25.2 23.6 200% 28.1 27.3 Notes:
1. Income tax payments are calculated on the basis that the households receive no tax reliefs other than the standard allowances and only have income from employment. National insurance contributions are assumed to be Class 1 at the contracted-in rate
2. A family with 2 children is assumed to have both children aged under 11