HC Deb 19 January 1978 vol 942 cc308-9W
Mr. Alexander W. Lyon

asked the Chancellor of the Exchequer at what level a married man with two children came into tax in 1945, 1950, 1955, 1960, 1965, 1970 and 1976 in the United Kingdom and each of the OECD countries.

Mr. Robert Sheldon

Figures for the years prior to 1970 are not readily available and could be obtained only at disproportionate cost. The figures for 1970 and 1976 are as follows:

income absorbed by income tax for a married man with two children under 11 years of age earning (a) average weekly earnings, (b) twice average, and (c) three times average, and on equivalent sums based on current exchange rates in the EEC countries, the United States of America, Australia and Japan.

Mr. Robert Sheldon

At the rates of tax for 1977, the figures are as follows:

(a) Average UK weekly earnings (b) twice average (c) three times average
Australia 8.3 21.8 30.0
Belgium 7.8 17.5 24.8
(8.3) (18.5) (26.2)
Denmark 6.1 14.2 20.5
(16.4) (31.4) (40.1)
France 0.8 6.2 9.9
Germany 8.5 15.4 20.3
Ireland 17.5 27.1 37.9
Italy 10.0 17.4 21.6
Japan 0 3.5 6.6
(0.6) (6.3) (11.4)
Luxembourg 0 7.5 14.4
Netherlands 5.4 14.0 22.5
UK 22.4 27.1 35.2
USA 1.9 10.4 15.4
(1.9) (12.3) (18.8)

Notes:

(1) Figures are for a married man with two children under 11, all income from the husband's employment.

(2) The exchange rates at 11th January were used.

(3) The usual personal allowances and reliefs have been taken into account including, where appropriate minimum expenses deduction and social security contributions where these are deductible for tax purposes.

(4) The figures in brackets show the total tax liability, including local income taxes: for Belgium and Japan at the average rates; for Denmark at the Copenhagen rate; and for USA at the California rate.