§ Mr. Ralph Howellasked the Chancellor of the Exchequer if he will publish figures for each member State of the EEC, for the United States of America and for Japan, showing the levels of earnings at which each of a single person, a married couple, and a married couple with two children start to pay income tax, and expressing the figures in £ sterling equivalent as well as in local currencies.
§ Mr. Robert SheldonThe information requested is given in the table below:
3. It is assumed in the case of the married couples that the whole of the income is the husband's.
4. All the figures relate to the income year 1978 or 1978–79, except for France—1977—whose income tax rates are fixed in arrear.
5. In computing tax liabilities, account has been taken of personal reliefs, employment income reliefs, minimum deductions for expenses, deductible social security contributions, and any other flat rate relief against employment income.
371W6. Conversions to sterling were made at the exchange rates prevailing on 29th November 1978. The exchange rate between the United Kingdom and overseas countries may not fully reflect differences in consumers' purchasing power.
7. There are no tax allowances for dependent children in Denmark or Germany. Cash transfers are made instead.