Income Tax (Hansard, 24 May 1978)

HC Deb 24 May 1978 vol 950 c616W 616W

§ Mr. Ralph Howell
asked the Chancellor of the Exchequer if he will publish a table similar to that given in reply to the hon. Member for Norfolk, South (Mr. MacGregor), Official Report, 28th April, column 732, but excluding local income tax.

§ Mr. Robert Sheldon
The information is given in the table below:

Combined starting rate of income tax, excluding local income tax and social security contribution.

Per cent.

Australia 34.5

Germany 34.4^*

Netherlands 33.1^*

Denmark 18.6

Norway 14.2

NOTES

^* The figures for Germany and Netherlands take account of the deductibility of social security contributions for income tax purposes in these countries.

^† Rates are those for 1978, except for Norway (1977).

Combined starting rate of income tax, excluding local income tax and social security contribution.
	Per cent.
Australia	34.5
Germany	34.4^*
Netherlands	33.1^*
Denmark	18.6
Norway	14.2
NOTES
^* The figures for Germany and Netherlands take account of the deductibility of social security contributions for income tax purposes in these countries.
^† Rates are those for 1978, except for Norway (1977).