| including local income tax | |
| per cent. | |
| Denmark | 40.4 |
| Australia | 33.1 |
| Sweden | 30.6 |
| United Kingdom | 30 |
| Jamaica | 30 |
| Norway | 29 |
| Canada | 25.2 |
| Ireland | 25 |
| Austria | 23 |
| Finland | 19.5 |
| excluding local income tax | |
| per cent. | |
| Australia | 33.1 |
| United Kingdom | 30 |
| Jamaica | 30 |
| Ireland | 25 |
| Austria | 23 |
| Germany | 18 |
| India | 18 |
| Canada | 17.5 |
| Netherlands | 173 |
| New Zealand | 16.8 |
§ Notes:
- 1. The rates given, drawn from those countries for which information is available, are those proposed for the tax year 1980 or 1980–81 for all coun tries except Australia and India (1979–80).
- 2. All figures relate to employment income only.
- 3. All figures relate to a married couple without children. It is assumed that all income is that of the husband.
- 4. The rates given may differ from the nominal starting rates for some coun tries because they take account of any employment income relief, minimum expenses and other minimum deductions and initial tax credits available.
- 5. The local income taxes which have been taken into account are as follows:
| Denmark: | the Copenhagen rate |
| Sweden: | the Stockholm rate |
| Norway: | the Oslo rate |
| Canada: | the Ontario rate |
| Finland: | the Helsinki rate. |
§ Sir Brandon Rhys Williamsasked the Chancellor of the Exchequer what is his estimate for 1980–81 of the cost of income tax relief on (a) loans for the purchase or improvement of owner-occupied property, and so on, (b) life assurance premiums, (c) welfare and other benefits and awards listed in table 16 of Cmnd. 7439 and (d) payments under the job release scheme, training opportunities scheme and youth opportunities programme.
§ Mr. Peter ReesI shall let my hon. Friend have a reply as soon as possible.