§ Mr. Newtonasked the Chancellor of the Exchequer if he will publish in the Official Report a table showing, for 1964–65, 1970–71, 1973–74 and 1976–77 the 639W effective rates of income tax plus social security contributions for a married man with two children under 11 years, with income, all earned, equivalent to average male earnings, twice average, three times, four times, five times and 10 times average male earnings, twice average, three times,
INCOME TAX AND SURTAX PLUS NATIONAL INSURANCE CONTRIBUTIONS AS PERCENTAGE OF INCOME Year Average earnings Per cent. Twice average earnings Per cent. Three times average earnings Per cent. Four times average earnings Per cent. Five times average earnings Per cent. Ten times average earnings Per cent. 1964–65 … … 9.2 18.9 22.6 24.5 26.2 36.9 1970–71 … … 19.1 25.7 28.0 30.2 34.1 50.9 1973–74 … … 19.3 25.2 26.8 30.5 34.3 49.4 1976–77 … … 24.1 31.0 37.1 43.1 48.5 64.6 Notes: 1. Average earnings are the Department of Employment's New Earnings Survey estimates of the average earnings of full-time male manual workers aged 21 and over in April at the beginning of each income tax year except for 1964–65 where NES figures are not available and the figures are taken from the DE's former April inquiry into average earnings. 2. Family allowance and clawback have been taken into account in the calculations where appropriate. 3. The National Insurance contribution rates are those in force at the beginning of the year. It has been assumed that the taxpayer is "not contracted out" of the graduated pension scheme.