Employment (Scotland) (Hansard, 15 June 1978)

§ Mr. Teddy Taylor

asked the Chancellor of the Exchequer what estimate he has

TOTAL INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS LESS CHILD BENEFITS WHERE APPROPRIATE
	Single person	Married couple	Two-wage married couple	Married couple with 2 children aged under 11	Married couple with 4 children aged 16, 14, 12 and 9
	£	£	£	£	£
1. 1977–78
50 %x Average manual earnings	449.70	276.30	75.20	21.90	-174.50^*
75 %x Average manual earnings	835.20	661.80	285.90	407.40	89.90
100 %x Average manual earnings	1,220.70	1,047.30	653.30	792.80	475.30
150 %x Average manual earnings	1,971.00	1,797.60	1,387.90	1,543.20	1,225.70
200 %x Average manual earnings	2,679.30	2,475.30	2,122.50	2,202.70	1,885.20
2. 1978–79
50 %x Average manual earnings	461.70	288.30	90.70	-30.30^*	-382.60^*
75 %x Average manual earnings	893.70	706.70	306.10	370.10	-12.40^*
100 %x Average manual earnings	1,325.80	1,138.80	707.90	802.20	419.70
150 %x Average manual earnings	2,179.40	1,992.40	1,524.00	1,655.80	1,273.30
200 %x Average manual earnings	2,937.80	2,717.80	2,340.00	2,381.20	1,998.70
^*The amount of child benefits received is greater than the total of income tax and national insurance contributions payable.

Average manual earnings for 1977–78 are the annual equivalent of the new earnings survey estimate of the average weekly earnings of full-time adult male manual workers in April 1977, updated to October 1977 by the monthly index of average earnings. For 1978–79 average earnings have been notionally estimated as follows: On the basis that in October 1977 a man on average manual earnings had not yet received an increase in the

640W

made of the effect on employment in Scotland of the increase in national insurance contributions, the increase in interest charges and the other measures announced by the Chancellor of the Exchequer last week.