HC Deb 15 February 1978 vol 944 cc268-70W
Mr. MacGregor

asked the Chancellor of the Exchequer if he will publish in the Official Report for each financial year 1973–74 to 1977–78 (a) a figure for actual or estimated average adult male earnings, (b) the amount of tax payable on such a level of earnings by a married man with two children under 11 years of age, (c) the amount of employee's national insurance contribution, (d) the residual net

1. AVERAGE EARNINGS
(a) (b) (c) (d) (e)
Gross weekly earnings Income tax payable Employee's National Insurance Contributions Net income (including family allowance/child benefit) Real age income at 1973–74 prices
Year £ £ £ £ £
1973–74 … 44.80 7.30 2.60 35.80 35.80
1974–75 … 54.30 10.00 3.20 42.00 35.60
1975–76 … 66.30 14.40 3.70 49.70 33.90
1976–77 … 75.20 15.90 4.30 56.50 33.40
1977–78 … 81.80 15.90 4.70 63.70 32.90
2. TWICE AVERAGE EARNINGS
(a) (b) (c) (d) (e)
Year Gross weekly earnings Income tax payable Employee's National Insurance Contributions Net income (including family allowance/child benefit) Real age income at 1973–74 prices
1973–74 … 89.60 20.70 2.90 66.90 66.90
1974–75 … 108.50 27.90 3.50 78.00 66.20
1975–76 … 132.60 39.20 3.80 91.10 62.00
1976–77 … 150.40 44.10 5.50 102.30 60.40
1977–78 … 163.60 44.50 6.00 115.60 59.80
3. THREE TIMES AVERAGE EARNINGS
(a) (b) (c) (d) (e)
Year Gross weekly earnings Income tax payable Employee's National Insurance Contributions Net income (including family allowance/child benefit) Real age income at 1973–74 prices
1973–74 … 134.40 35.90 2.90 96.50 96.50
1974–75 … 162.80* 50.90 3.50 108.40 91.90
1975–76 … 198.90 75.00 3.80 121.60 82.80
1976–77 … 225.60* 84.20 5.50 135.90 80.30
1977–78 … 245.40 86.60 6.00 155.30 80.30
* At these earnings levels it was advantageous for a married man with two children not to claim family allowance.

Average earnings for each year except 1977–78 are the average of the New Earnings Survey estimates of the average weekly earnings of full-time adult male workers in all occupations, manual and non-manual, in April at the start and finish of the income tax year. For 1977–78, the New Earnings Survey figure for April 1977 has been updated by the monthly index of average earnings to give an estimate of average earnings at October 1977.

For years up to 1976–77, the income tax liabilities include tax on the family allowance—except where indicated—and the family allowance has been included

income adjusted for child benefit, and (e) the real purchasing power of the residual net income as adjusted for inflation since 1973–74, together with similar figures for persons with twice and three times average earnings.

Mr. Robert Sheldon

The figures are as follows:

in net income. For 1977–78, child benefits have been included in net income.

For years up to 1974–75, it has been assumed that the employee was not contracted out of the graduated pension scheme.

The prices index used is the General Index of Retail Prices, all items, for the appropriate financial year, except for 1977–78 where the figure relates to October the same month as for the earnings figure.