HC Deb 16 June 1967 vol 748 cc160-2W
Dr. David Owen

asked the Chancellor of the Exchequer what evidence there is for a shift over the last two decades in favour of unmarried persons in the general burden of taxation; and if he will give examples in different ranges of income to illustrate any such shift.

Mr. MacDermot

Yes. Table A below sets out the tax payable on certain specimen incomes by a single person, a married couple and a married couple with two children under 11. The incomes illustrated are the average industrial wage in the middle line and those 20 per cent. below, 5 per cent. below, 5 per cent. above and 20 per cent. above. Table B expresses the figures of tax in Table A as percentages of the amounts payable by a single person with the same income.

TABLE A
ACTUAL TAX LIABILITIES
1947–48
Income all Earned Single Married Married 2 Children
£ £ s. d. £ s. d. £ s. d.
251 21 0 0 3 15 0 —
298 34 1 0 11 14 0 —
314 39 18 0 15 12 0 —
330 45 15 0 19 10 0 —
377 63 15 0 31 10 0 3 0 0
1957–58
Income Single Married Married 2 Children under 11
£ £ s. d. £ s. d. £ s. d.
493 50 9 6 24 6 6 —
585 74 8 9 41 3 9 2 7 3
616 82 10 9 48 15 9 5 1 3
647 90 12 9 56 17 9 8 13 3
739 120 12 6 81 3 9 23 19 3
1967–68
Income Single Married Married 2 Children under 11
£ £ s. d. £ s. d. £ s. d.
811 125 7 6 77 0 0 15 4 0
963 174 9 3 124 19 3 48 4 0
1,013 190 2 9 140 12 9 59 18 0
1,064 206 12 9 157 2 9 71 18 0
1,216 255 6 3 205 16 3 117 10 9

TABLE B
PROPORTIONAL TAX LIABILITIES
1947–48
Income alt Earned Single Married Married 2 Children
£ £ £ £
251 100 18 —
298 100 34 —
314 100 39 —
330 100 43 —
377 100 49 5
1957–58
Income Single Married Married 2 Children under 11
£ £ £ £
493 100 48 —
585 100 55 3
616 100 59 6
647 100 63 10
739 100 67 20

1967–68
Income Single Married Married 2 Children under 11
£ £ £ £
811 100 61 12
963 100 72 28
1,013 100 74 32
1,064 100 76 35
1,216 100 81 46

In the case of the married couple with 2 children, the tax figures take account of family allowance in addition to the income shown.