§ Mr. Ralph Howellasked the Chancellor of the Exchequer, further to his reply to the hon. Member for Braintree (Mr. Newton) Official Report, 4th April, column 354, if he will publish a table showing for 1973–74, 1976–77 and 1977–78 the tax rates and allowances proposed for 1977–78 the effective rate of tax plus social security
Percentage of total income* taken in income tax and National Insurance Contributions 1973–74 1976–77 1977–78(a) 1977–78(b) Single person— Average earnings† … … … … 27.6 33.7 33.7 32.1 2 × Average earnings … … … 29.4 37.5 36.4 35.0 3 × Average earnings … … … 31.0 44.1 42.3 41.3 Married couple— Average earnings† … … … … 25.1 30.5 30.1 28.7 2 × Average earnings … … … 28.1 35.2 34.2 32.7 3 × Average earnings … … … 29.9 42.0 40.2 39.3 Married couple with wife earning— Average earnings† … … … … 16.9 23.6 23.2 22.2 2 × Average earnings … … … 24.0 30.8 30.2 28.8 3 × Average earnings … … … 26.3 38.1 36.3 35.3 Married couple with 4 children (2 not over 11, 2 over 11 but not over 16)— Average earnings† … … … … 15.6 20.0 21.0 20.1 2 × Average earnings … … … 23.4 28.7 29.0 27.6 3 × Average earnings … … … 25.7 36.0 35.0 34.1 The 1977–78 figures assume a basic rate of tax of (a) 35 per cent. and (b) 33 per cent. Respectively. * Total income for 1973–74 and 1976–77 includes family allowance where appropriate; for 1977–78 child benefit is included. † Average earnings are those used for the reply to the hon. Member for Braintree (Mr. Newton).