§ Mr. Ralph Howellasked the Chancellor of the Exchequer if he will publish a table showing total income tax and national insurance contribution, less child benefit where appropriate, for each of a single person, a married couple, a two-wage married couple, a married couple with two children under 11 years and a married couple with four children aged 16, 14, 12 and 9 years, assuming earnings equal to 50 per cent., 75 per cent., 100 per cent., 150 per cent. and 200 per cent. of average male manual earnings, and that the taxpayer is not contracted out of the State pension scheme, in 1977–78 and 1978–79.
§ Mr. Robert SheldonThe figures are as follows:
current pay round, it may be assumed that his earnings will rise by a further 10 per cent. to October 1978 in accordance with the Government's guideline.
In the case of the two-wage married couple it has been assumed that the husband and wife each earn one half of the joint income. It has also been assumed that the wife has elected to pay national insurance contributions at the reduced rate of 2 per cent.
641WThe figures for 1978–79 are based on the proposals in the Budget and take account of the increased level of child benefits from November 1978.