HC Deb 15 November 1976 vol 919 c377W
Mr. Newton

asked the Chancellor of the Exchequer if he will state the basis of the figures in brackets given in his Written Answer of 10th November 1976, Official Report, col. 190, to the hon. Member for Braintree concerning the percentage of income tax levied at certain income levels in various countries.

Mr. Robert Sheldon

My reply of 10th November should have included the following notes to the table: I apologise to the hon. Member for their omission.

1. The figure in brackets for:

  1. (a) Belgium incorporates the 6 per cent. maximum local authority surcharge on tax.
  2. (b) Denmark incorporates communal income tax for Copenhagen.
  3. (c) The United States of America incorporates California income tax.
  4. (d) Japan incorporates local income taxes.

2. Average earnings are the New Earnings Survey estimate of the average earnings of full-time male workers aged 21 and over in all occupations at April 1976, updated to August 1976 by the Index of Average Earnings.

3. The calculations take no account of family allowances.

4. The rates of exchange used were those at 5th November 1976.