§ Mr. Ridleyasked the Chancellor of the Exchequer if he will estimate the share of average earnings devoted to income tax and social security in 1975 and 1976, in the case of a single man and a 77W married man with two children under 11 years of age.
Single person Married man with 2 children not over 11 Year Income tax as Percentage of gross income National Insurance Contributions as Percentage pf gros income Income tax as percentage of gross income National Insurance Contributions as percentage of gross income 1975–76 … 27.5 5.5 20.1 5.4 1976–77 … 28.1 5.7 20.0 5.6 The figures used for average earnings are the New Earnings Survey estimates of average earnings of full-time adult males in April 1975 and April 1976. Gross income includes family allowance for the married man with two children, and the calculations take account of tax on family allowance and clawback.