HC Deb 15 December 1978 vol 960 cc512-7W
Mr. Ralph Howell

asked the Chancellor of the Exchequer if he will publish figures showing the levels of gross income in each of the member States of the EEC and in Sweden, the United States of America, Canada, Australia and Japan at which a single person, a single-wage married couple, and a single-wage married couple with two children are liable for (a) income tax and (b) income tax plus social security contribution at marginal rates of 40 per cent. and of 50 per cent., or whichever rate is nearest to each of these.

Mr. Robert Sheldon:

The information requested is given in the eight tables below. This number of tables is necessary to show the position first without local income tax, and second with local income tax, for those countries where such taxes are imposed. I regret the delay in replying; this is due to the complexity of the calculations required for some overseas countries.

TABLE 1B
GROSS £ INCOME LEVEL AT WHICH A COMBINED MARGINAL NATIONAL (FEDERAL)+LOCAL INCOME TAX RATE NEAREST TO 40 PER CENT. STARTS, SHOWING THE COMBINED PERCENTAGE RATE APPLICABLE AT THAT LEVEL.
Country Single person Rate Married couple, husband only earning Rate Married couple with 2 children under 11, husband only earning Rate
EEC—
Belgium … … 7,000 40.6 8,170 41.1 8,170 41.1
Denmark … … 1,470 38.6 2,750 38.6 2,750 38.6
Others—
USA … … 7,865 39.0 12,575 40.0 13,100 40.0
8,475 41.0
Canada … …10,605 43.2 11,530 43.2 11,930 43.2
Japan … …22,860 41.0 23,725 41.0 25,455 41.0
Sweden … …4,020 40.0 4,020 40.0 4,020 40.0
For other countries, the position is as in Table 1A.

TABLE 1C
GROSS £ INCOME LEVEL AT WHICH A COMBINED MARGINAL NATIONAL (FEDERAL) INCOME TAX AND SOCIAL SECURITY CONTRIBUTIONS RATE NEAREST TO 40 PER CENT. STARTS, SHOWING THE COMBINED PERCENTAGE RATE APPLICABLE AT THAT LEVEL.
Country Single person Rate Married couple, husband only earning Rate Married couple with 2 children under 11, husband only earning Rate
EEC—
Belgium … 6,125 41.4 6,320 40.2 8,175 44.0
Denmark … 7,020 33.0 7,020 33.0 7,020 33.0
France … 17,150 40.8 33,900 40.8 39,760 37.0
Germany … 5,860 42.0 16,190 40.0 16,190 40.0
Ireland … 5,430 45.0 6,295 45.0 6,775 45.0
Italy … 14,360 40.0 14,360 40.0 14,360 40.0
Luxembourg … 0290 40.4 14,510 40.0 15,855 41.0
Netherlands … 4,050 38.25 5,140 40.6 5,140 40.6
United Kingdom … 1,735 39.5 2,285 39.5 2,485 39.5
Others—
USA … 12,475 40.0 16,350 39.0 17,100 39.0
Canada … 27,140 39.0 28,065 39.0 28,465 39.0
Australia … 9,230 47.5 9,230 47.5 9,230 47.5
Japan … 40,740 41.7 41,600 41.7 43,330 41.7
Sweden … No employee social security contributions—see Table 1A

TABLE 1D
GROSS £ INCOME LEVEL AT WHICH A COMBINED MARGINAL NATIONAL (FEDERAL)+LOCAL INCOME TAX AND SOCIAL SECURITY CONTRIBUTIONS RATE NEAREST TO 40 PER CENT. STARTS, SHOWING THE COMBINED PERCENTAGE RATE APPLICABLE AT THAT LEVEL.
Country Single person Rate Married couple, husband only earning Rate Married couple with 2 children under 11, husband only earning Rate
EEC—
Belgium … … 6,125 41.3 6,320 40.4 8,175 44.3
Denmark … … 1,470 42.8 2,750 42.8 2,750 42.8
Others—
USA … … 6,475 41.05 16,350 39.0 17,100 39.0
Canada … … 10,605 43.2 11,530 43.2 11,930 43.2
Japan … … 22,860 41.4 23,725 41.4 25,455 41.4
Sweden … … No employee social security contributions—see Table 1B
For other countries the position is as in Table lC.

TABLE 2A
GROSS £ INCOME LEVEL AT WHICH A MARGINAL NATIONAL (FEDERAL) INCOME TAX RATE NEAREST TO 50 PER CENT. STARTS, SHOWING THE PERCENTAGE RATE APPLICABLE AT THAT LEVEL.
Country Single person Rate Married couple, husband only earning Rate Married couple with 2 children under 11, husband only earning Rate
EEC—
Belgium 19,500 52.5 19,500 52.5 19,500 52.5
Denmark Top marginal rate 39.6 per cent. Only—see Table lA
France 48,200 54.0 48,200 54.0 50,150 49.5
Germany 17,240 50.0 32,840 50.0 32,840 50.0
Ireland 6,930 50.0 7,795 50.0 8,275 50.0
Italy 65,290 50.0 65,290 50.0 65,290 50.0
Luxembourg 9,890 49.2 18,420 49.2 19,750 44.7
Netherlands 12,225 50.0 12,775 50.0 13,095 50.0
United Kingdom 10,985 50.0 11,535 50.0 11,735 50.0
Others—
USA 17,765 50.0 24,350 50.0 25,125 50.0
Canada 41,025 43.0 41,950 43.0 42,350 43.0
Australia 9,230 47.5 9,230 47.5 9,230 47.5
Japan 64,575 49.5 65,410 49.5 67,170 49.5
Sweden 9,840 49.0 9,840 49.0 9,840 49.0

TABLE 2B
GROSS £ INCOME LEVEL AT WHICH A COMBINED MARGINAL NATIONAL (FEDERAL)+ LOCAL INCOME TAX RATE NEAREST TO 50 PER CENT. STARTS, SHOWING THE COMBINED PERCENTAGE RATE APPLICABLE AT THAT LEVEL.
Country Single person Rate Married couple, husband only earning Rate Married couple with 2 children under 11, husband only earning Rate
EEC—
Belgium … … 15,120 47.8 15,120 47.8 15,120 47.8
Denmark … … 7,020 53.0 7,020 53.0 7,020 53.0
Others—
USA … … 11,475 39.0 17,310 50.0 17,310 50.0
12,475 41.0
Canada … … 17,220 51.8 18,145 51.8 18,545 51.8
Japan … … 34,510 49.2 35,110 49.2 36,240 49.2
Sweden … … 5,190 48.0 5,190 48.0 5,190 48.0
For other countries, the position is as in Table 2A.

TABLE 2C
GROSS £ INCOME LEVEL AT WHICH A COMBINED MARGINAL NATIONAL (FEDERAL) INCOME TAX AND SOCIAL SECURITY CONTRIBUTIONS RATE NEAREST TO 50 PER CENT. STARTS, SHOWING THE COMBINED PERCENTAGE RATE APPLICABLE AT THAT LEVEL
Country Single person Rate Married couple, husband only earning Rate Married couple with 2 children under 11, husband only earning Rate
EEC—
Belgium 19,500 53.4 19,500 53.4 19,500 53.4
Denmark (f 1A, 2A) 12,480 43.8 12,480 43.8 12,480 43.8
France 48,200 54.7 48,200 54.7 50,150 50.3
Germany 17,240 50.0 32,840 50.0 32,840 50.0
Ireland 6,930 50.0 7,795 50.0 8,275 50.0
Italy 39,170 40.0 39,170 40.0 39,170 40.0
Luxembourg 8,480 48.7 18,420 49.2 19,750 49.2
Netherlands 9,555 50.0 10,190 50.0 10,560 50.0
United Kingdom 10,985 50.0 11,535 50.0 11,735 50.0
Others—
USA 17,765 50.0 24,350 50.0 25,125 50.0
Canada 41,025 43.0 41,950 43.0 42,350 43.0
Australia 9,230 47.5 9,230 47.5 9,230 47.5
Japan 64,575 49.75 65,410 49.75 67,170 49.75
Sweden No employee social security contributions—see Table 2A

TABLE 2D
GROSS £ INCOME LEVEL AT WHICH A COMBINED MARGINAL NATIONAL (FEDERAL)+ LOCAL INCOME TAX AND SOCIAL SECURITY CONTRIBUTIONS RATE NEAREST TO 50 PER CENT. STARTS, SHOWING THE COMBINED PERCENTAGE RATE APPLICABLE AT THAT LEVEL.
Country Single person Rate Married couple, husband only earning Rate Married couple with 2 children under 11, husband only earning Rate
EEC—
Belgium … … 15,120 51.25 15,120 51.25 15,120 51.25
Denmark … … 1,470 42.8 2,750 42.8 2,750 42.8
7,020 57.2 7,020 57.2 7,020 57.2
Others—
USA … … 11,475 39.0 17,310 50.0 17,310 50.0
12,475 41.0
Canada … … 17,220 51.8 18,145 51.8 18,545 51.8
Japan … … 34,510 49.45 35,110 49.45 36,240 49.45
Sweden … … No employee social security contributions—see Table 2B
For other countries, the position is as in Table 2C.