HC Deb 05 February 1979 vol 962 cc43-5W
Mr. Onslow

asked the Chancellor of the Exchequer (1) what percentage of income was paid in tax and national insurance contributions for a married

The figures for a married man with four children, two aged under 11 and two aged between 11 and 16:
Percentage of income paid in tax and NIC
Half average manual earnings Two-thirds average manual earnings Twice average manual earnings Five times average manual earnings
Year Tax NIC Tax NIC Tax NIC Tax NIC
1945–46 … 0.0 3.1 0.0 2.3 13.4 0.8 32.6 0.3
1950–51 … 0.0 5.4 0.0 4.3 6.3 1.6 23.6 0.6
1955–56 … 0.0 4.8 0.0 3.8 6.0 1.4 28.3 0.6
1960–61 … 0.0 5.7 0.0 4.5 9.5 1.6 25.9 0.7
1964–65 … 0.0 5.6 0.0 5.3 11.4 2.6 23.3 1.1
1965–66 … 0.0 6.4 0.0 5.9 13.4 2.6 25.5 1.1
1966–67 … 0.0 6.4 0.0 6.0 14.0 2.7 25.9 1.1
1967–68 … 0.0 6.6 0.0 6.2 14.9 2.7 26.4 1.1
1968–69 … 0.0 6.7 0.0 6.3 18.3 2.7 28.7 1.1
1969–70 … 0.0 6.8 0.8 6.4 19.6 2.8 28.7 1.2
1970–71 … 0.0 6.6 0.9 6.2 20.7 2.9 28.5 1.2
1971–72 … 0.0 6.5 0.0 6.0 18.6 3.1 30.4 1.3
1972–73 … 0.0 6.3 0.0 5.9 18.6 3.4 31.8 1.4
1973–74 … 0.0 6.1 1.9 5.8 20.0 3.4 31.9 1.4
1974–75 … 0.0 5.9 2.3 5.7 22.2 3.4 38.1 1.4
1975–76 … 0.0 4.8 7.5 4.9 25.3 3.0 44.4 1.3
1976–77 … 0.0 5.1 5.4 5.2 24.6 3. 45.3 1.6
1977–78 … 0.0 5.0 4.7 5.2 23.6 3. 44.9 1.6
1978–79 … 2.0 5.2 7.4 5.5 23.5 4.3 44.0 1.8

wage earner, with a wife and one child under 11 years, earning (a) half average earnings, (b) two-thirds average earnings, (c) twice average earnings, and (d) five times average earnings, for the years 1945–46, 1950–51, 1955–56, 1960–61 and for each year since 1964;

(2) what percentage of income was paid in tax and national insurance contributions for a married wage earner, with a wife and three children, two under 11 years, earning (a) half average earnings, (b) two-thirds average earnings, (c) twice average earnings, and (d) five times average earnings, for the years 1945–46, 1950–51, 1955–56, 1960–61 and for each year since 1964;

(3) what percentage of income was paid in tax and national insurance contributions for a married wage earner, with a wife and four children, two under 11 years, earning (a) half average earnings, (b) two-thirds average earnings, (c) twice average earnings, and (d) five times average earnings, for the years 1945–56, 1950–51, 1955–56, 1960–61 and for each year since 1964.

Mr. Robert Sheldon

The figures are shown in the tables.

The figures are calculated on the same basis as those given in reply to the hon. Member—[Vol. 959, c. 439–46]—except that the October figure of average earnings has been used for 1978–79.

The figures for a married man with three children, two under 11 and one aged 11–16:
Percentage of income paid in tax and NIC
Half average manual earnings Two-thirds average manual earnings Twice average manual earnings Five times average manual earnings
Year Tax NIC Tax NIC Tax NIC Tax NIC
1945–46 … 0.0 3.1 0.0 2.3 17.3 0.8 34.2 0.3
1950–51 … 0.0 5.8 0.0 4.5 8.6 1.6 24.8 0.6
1955–56 … 0.0 5.2 0.0 4.0 8.6 1.4 29.5 0.6
1960–61 … 0.0 6.1 0.0 4.7 12.3 1.7 27.6 0.7
1964–65 … 0.0 5.9 0.0 5.5 14.0 2.6 24.3 1.1
1965–66 … 0.0 6.7 0.0 6.1 15.9 2.7 26.5 1.1
1966–67 … 0.0 6.7 0.0 6.2 16.5 2.7 26.9 1.1
1967–68 … 0.0 7.0 0.0 6.4 17.3 2.8 27.5 1.1
1968–69 … 0.0 7.1 1.2 6.6 19.7 2.7 29.5 1.1
1969–70 … 0.0 7.3 2.7 6.7 20.8 2.9 29.3 1.2
1970–71 … 0.0 7.0 3.2 6.5 21.8 2.9 32.2 1.2
1971–72 … 0.0 6.8 1.5 6.2 20.0 3.2 30.4 1.3
1972–73 … 0.0 6.6 0.8 6.1 19.8 3.5 33.0 1.4
1973–74 … 0.0 6.3 4.4 6.0 21.1 3.5 33.1 1.4
1974–75 … 0.0 6.1 5.5 5.9 23.5 3.4 39.4 1.4
1975–76 … 2.4 5.0 10.0 5.1 26.5 3.1 45.7 1.3
1976–77 … 0.3 5.3 8.4 5.4 26.0 3.9 46.8 1.6
1977–78 … 0.0 5.2 7.3 5.3 24.6 3.9 45.8 1.6
1978–79 … 3.4 5.5 9.0 5.7 24.3 4.4 44.7 1.8

The figures for a married man with one child under 11 are as follows:
Percentage of income paid in tax and NIC
Half average manual earnings Two-thirds average manual earnings Twice average manual earnings Five times average manual earnings
Year Tax NIC Tax NIC Tax NIC Tax NIC
1945–46 … 0.0 3.1 0.0 2.3 25.3 0.8 37.3 0.3
1950–51 … 0.0 6.5 0.0 4.9 14.6 1.6 27.4 0.7
1955–56 … 0.0 5.9 0.0 4.4 15.1 1.5 32.1 0.6
1960–61 … 0.0 6.8 0.7 5.1 17.5 1.7 30.7 0.7
1964–65 … 0.0 6.5 1.0 5.9 18.8 2.7 26.3 1.1
1965–66 … 0.0 7.4 2.2 6.6 20.7 2.7 28.5 1.1
1966–67 … 0.0 7.2 2.6 6.6 21.1 2.8 28.8 1.1
1967–68 … 0.0 7.5 3.6 6.8 21.7 2.8 29.7 1.1
1968–69 … 0.3 8.2 5.0 7.4 22.4 2.9 30.8 1.1
1969–70 … 0.6 8.4 6.3 7.5 23.1 3.0 30.3 1.2
1970–71 … 0.0 8.0 7.5 7.1 23.9 3.0 34.3 1.2
1971–72 … 0.4 7.7 7.8 6.8 22.7 3.3 32.9 1.3
1972–73 … 0.0 7.3 6.3 6.6 22.2 3.6 35.5 1.4
1973–74 … 2.5 6.9 9.3 6.4 23.1 3.6 35.4 1.4
1974–75 … 4.8 6.5 11.8 6.2 25.9 3.5 41.9 1.4
1975–76 … 8.4 5.5 15.0 5.5 28.9 3.1 48.0 1.3
1976–77 … 7.7 5.8 14.5 5.8 28.8 4.0 49.4 1.6
1977–78 … 5.5 5.8 12.5 5.8 26.9 4.0 47.6 1.6
1978–79 … 6.3 6.5 12.3 6.5 25.9 4.6 46.0 1.8