HC Deb 25 March 1976 vol 908 cc247-8W
Mr. Ralph Howell

asked the Chancellor of the Exchequer if he will publish a table showing, for a married man with two children, the income tax threshold—

Country Income year Income Tax Threshold £ Initial Rate Per cent. Maximum Rate Per cent.
Belgium … … 1975 1,290 14 (14.8) 72 (75.6)
Denmark … … 1975 1,670 14.4 (35) 39.6 (60.2)
France … … 1975 3,120 5 53.5
Germany … … 1975 1,800 22 56
Ireland … … 1975–76 1,410 26 70
Italy … … 1976 1,320 10 72
Luxembourg … … 1975 3,740 18 57
Netherlands … … 1976 2,300 20 72
United Kingdom … … 1975–76 1,383 35 83
Sweden … … 1975 1,150 7 (30) 56 (79)
United States … … 1975 3,430 14 50 (55.5)
Canada … … 1976 3,350 6 (7.8) 47 (61.3)
Japan … … 1975 3,000 10 (14) 67.5 (83.5)

Notes:

  1. (a) sterling equivalents are calculated at 8th March 1976 and rounded up to the nearest £10.
  2. (b) The figures in brackets show rates inclusive of representative local income tax, or of general additional charge.
  3. (c) The thresholds take account of the deductions available to a married man with two children both under 11 years.
  4. (d) Family allowance deduction is subtracted for the United Kingdom.

Mr. Greville Janner

asked the Chancellor of the Exchequer (1) how much he expects the average man aged between 60 and 64 years who is in employment to pay in taxation during the year 1976;

(2) how much he expects that the average man aged between 20 and 30 years and supporting a wife and two children will pay in taxation during the year 1976.

Mr. Robert Sheldon

The tax paid on average income from employment in 1976 will depend on the level of income for the year and on any changes in the tax rates and allowances.

Mr. Ronald Bell

asked the Chancellor of the Exchequer at what level of real taxable income, calculated in constant pounds at Budget Day 1975 value, the standard rate and each higher rate of income tax would begin to apply on the basis of the index of retail prices figure published last week.

converted into £ sterling—the initial rates at which income tax is charged, and the maximum rates chargeable in each of the EEC member States, Sweden, United States of America, Canada and Japan.

Mr. Robert Sheldon

The treatment of income for tax purposes varies both between and within the countries mentioned, so that it may be difficult to compare like with like. The following table has been prepared on the basis that all income arises from the husband's employment:

Mr. Robert Sheldon

I shall let the hon. Member have a reply as soon as possible.