§ Mr. Ralph Howellasked the Chancellor of the Exchequer if he will update, in the light of his latest tax changes, the
INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS EXPRESSED AS AN INDEX WHERE 1970–71 = 100 Single Person Married Couple Tax NIC Tax plus NIC Tax NIC Tax plus NIC 50 per cent, of average earnings … 329 195 282 358 195 273 75 per cent, of average earnings … 303 234 287 305 234 284 100 per cent, of average earninps … 296 267 290 295 267 289 Married Couple with 2 children not over 11 Married Couple with 4 children not over 11 Tax NIC Tax plus NIC Tax NIC Tax plus NIC 50 per cent, of average earnings … — 195 320 — 195 195 75 per cent, of average earnings … 361 234 311 340 234 292 100 per cent, of average earnings … 320 267 306 306 267 295 The figures, which relate to April 1977, have been calculated on the same basis as those given in my earlier reply of 18th July to the hon. Member for Norfolk, North [Vol. 935 c. 388–90]—except that the figures take account of the measures included in the Finance (Income Tax Reliefs) Bill, and the estimate of average earnings used has been revised slightly to take account of the results of the April 1977 New Earnings Survey.