HC Deb 04 June 1980 vol 985 cc734-5W
Mr. Field

asked the Chancellor of the Exchequer (1) how many (a) one-parent families, (b) two-parent families and (c) childless people pay tax at a marginal rate of 30 per cent., 40 per cent., 45 per cent., 50 per cent., 55 per cent., 60 per cent.; and in each case how many families are headed by (i) a man and (ii) a woman;

(2) how many (a) one-parent families (b) two-parent families and (c) childless people had their marginal tax liability changed by the Budget from (i) 25 per cent, to 0 per cent., (ii) 25 per cent, to 30 per cent., (iii) 30 per cent, to 0 per cent, (iv) 40 per cent, to 30 per cent, and (v) from one higher rate to a lower one.

Mr. Peter Rees

The estimates of numbers with different marginal rates at 1980–81 income levels are as follows:

Comparing estimates of numbers of different marginal rates in 1980–81 with the marginal rates applicable if there

FAMILIES WITH CHILDREN
Numbers ('000)
Change Single Married couples Childless people Total
(i) 25 per cent, to 0 per cent 20 80 680 780
(ii) 25 per cent, to 30 per cent 30 110 1,210 1,350
(iii) 30 per cent, to 0 per cent 0 0 0 0
(iv) 40 per cent, to 30 per cent Negligible 180 210 390
(v) One rate higher than 40 per cent, to a lower one Negligible 130 180 310