§ Mr. Fieldasked the Secretary of State for Social Services how many low-income families were subject to a marginal rate of (a) over 100 per cent., (b) 75 per cent. to 99 per cent. and (c) 50 per cent. to 74 per cent.; taking into account loss of means-tested benefits, in 1976, 1977 and 1978.
§ Mrs. Chalker[pursuant to her reply, 24 May 1979, c. 214–5]: The table below sets out the estimates as at 1977 of the numbers of families who were then theoretically subject to marginal tax rates of 50 per cent. and above. As with the earlier figures, extreme caution should be exercised in any use of these estimates.
NUMBERS OF FAMILIES THEORETICALLY SUBJECT TO MARGINAL TAX RATES OF 50 PER CENT. OR MORE Range of marginal tax rates (per cent.) Number of families theoretically affected 50 but less than 75 250,000 75 but less than 100 60,000 100 and over [50,000] Notes of the Table
1. The estimates in the table, which are rounded to the nearest 10,000, are based on a Department of Health and Social Security analysis of incomes and other information recorded by respondents to the 1977 family expenditure survey. They are subject to statistical error; the figure in square brackets in particular is subject to considerable proportionate statistical error.
2. Only the population living in private households is covered; institutions etc. are 168W not included in the samples for the family expenditure survey.
3. Higher-rate taxpayers have been excluded from the table.