HL Deb 16 November 1971 vol 325 cc646-8WA
LORD DELACOURT-SMITH

asked Her Majesty's Government:

To provide a table showing for weekly incomes between £42 and £60 (in steps of £2 a week), and also for incomes of £100 and £200 per week (assuming all income to be earned), what is currently the income tax liability of a married man with two children both over 11; what is in each case the national insurance contribution payable (distinguishing between those who are, and those who are not, contracted out); what is the net pay after deduction of tax and national insurance contribution; and what percentage in each case this constitutes of gross pay.

Weekly income* Income tax 1971–72£per week National Insurance Contribution £ per week Contracted Weekly income net of tax and National Insurance £Contracted Tax and National Insurance as percentage of weekly income Contracted
In Out In Out In Out
42 … … 6.82 2.33 2.07 32.85 33.11 21.8 21.2
44 … … 7.43 2.35 2.08 34.22 34.49 22.2 21.6
46 … … 8.03 2.35 2.08 35.62 35.89 22.6 22.0
48 … … 8.63 2.35 2.08 37.02 37.29 22.9 22.3
50 … … 9.23 2.35 2.08 38.42 38.69 23.2 22.6
52 … … 9.84 2.35 2.08 39.81 40.08 23.4 22.9
54 … … 10.44 2.35 2.08 41.21 41.48 23.7 23.2
56 … … 11.04 2.35 2.08 42.61 42.88 23.9 23.4
58 … … 11.65 2.35 2.08 44.00 44.27 24.1 23.7
60 … … 12.25 2.35 2.08 45.40 45.67 24.3 23.9
100 … … 24.95 2.35 2.08 72.70 72.97 27.3 27.0
200 … … 73.35 2.35 2.08 124.30 124.57 37.9 37.7

* Includes family allowance of 90p per week.

It is assumed that the two children are over 11 but under 16. The tax is that for 1971–72 on the assumption that surtax rates are unchanged at the 1970–71 rates.

THE MINISTER OF STATE, DEPARTMENT OF HEALTH AND SOCIAL SECURITY (LORD ABERDARE)

The information is as follows:—

House adjourned at twenty-nine minutes past six o'clock.