§ Mr. Ralph Howellasked the Chancellor of the Exchequer if he will publish 609W a table comparing the total annual income tax liability in 1938–39, 1945–46, 1960–61, 1970–71 and 1977–78 of (a) two single people sharing the same accommodation, (b) a married couple without children, (c) a married couple without children where the wife is also earning, (d) a married couple with two children aged not over 11 years and (e) a married
ANNUAL INCOME TAX LIABILITY (a) (b) (c) (d) (e) Year/Earnings Two single people Married couple without children Married couple without children where the wife is also earning Married couple with 2 children not over 11 Married couple with 4 children aged 16, 14, 12 and 9 £ £ £ £ £ 1938–39— 50 per cent. of average earnings … — — — — — 100 per cent. of average earnings … — — — — — 150 per cent. of average earnings … 1.27 2.94 — — — 200 per cent. of average earnings … 7.25 8.92 5.17 — — 1945–46— 50 per cent. of average earnings … — 0.36 — — — 100 per cent. of average earnings … 39.73 46.52 20.52 14.02 — 150 per cent. of average earnings … 85.88 113.71 73.71 63.71 27.68 200 per cent. of average earnings … 145.39 184.72 144.72 134.72 83.72 1960–61— 50 per cent. of average earnings … — 3.83 — — — 100 per cent. of average earnings … 46.09 76.99 26.99 25.17 — 150 per cent. of average earnings … 124.66 189.18 96.57 117.94 32.46 200 per cent. of average earnings … 228.12 303.04 193.29 231.81 131.23 1970–71— 50 per cent. of average earnings … — 43.42 — — — 100 per cent. of average earnings … 202.34 278.66 144.59 216.12 148.01 150 per cent. of average earnings … 437.58 513.89 379.83 451.36 383.25 200 per cent. of average earnings … 672.81 749.13 615.06 686.59 618.48 1977–78— 50 per cent. of average earnings … 88.18 215.23 — 94.45 — 100 per cent. of average earnings … 707.65 834.70 575.65 713.92 557.17 150 per cent. of average earnings … 1,327.13 1,454.18 1,195.13 1,333.40 1,176.65 200 per cent. of average earnings … 1,946.60 2,093.52 1,814.60 1,952.87 1,796.12 Average earnings for the years 1938-39, 1945-46 and 1960-61 are the annual equivalents of the Department of Employment's estimates of the average weekly earnings of full-time adult male manual workers in October 1938, July 1945 and October 1960 respectively. For 1970-71 the April 1970 New Earnings Survey estimate of the average earnings of similar workers has been updated to October 1970 by the monthly index of average earnings and for 1977-78 the April 1976 NES estimate has been updated to April 1977, the latest month for
610Wcouple with four children aged 16, 14, 12 and nine years, assuming gross earnings equal to 50 per cent., 100 per cent., 150 per cent. and 200 per cent. of relevant average male manual earnings in each year.
§ Mr. Robert SheldonThe figures are as follows:
which the index of average earnings is available.
The figures for two single people sharing accommodation and for the married couple where the wife is in employment are based on the assumption that each person earns one half of the joint income.
For the married couples with children the figures for 1960–61 and 1970–71 include the tax on family allowance the figures for 1970–71 also take account of the family allowance deduction ("claw-back").
611WThe figures for 1977–78 assume full implementation of the Budget proposals but do not include the amendments passed by Standing Committee D on 14th Tune