§ Mr. MacGregorasked the Chancellor of the Exchequer whether he will set out a table showing the marginal rate of combined income tax and national insurance contributions for a married man with two children under 11 years of age with average earnings, half average earnings, twice, three times and five times average earnings.
§ Mr. Robert SheldonThe figures are as follows, on the basis of earnings in November 1977, the latest date available:
Marginal rate of income tax and national insurance contributions Percentage Average earnings 39.75* ½ × Average earnings 39.75* 2 × Average earnings 40 3 × Average earnings 60 5 × Average earnings 75 * Includes 5.75 per cent. national insurance contributions. Average earnings are estimated from the New Earnings Survey figure for April 1977 of the average weekly earnings of full-time adult male workers in all occupations, manual and non-manual, updated to November 1977 by the monthly index of average earnings.