HC Deb 02 July 1981 vol 7 c477W
5. Mr. Hardy

asked the Chancellor of the Exchequer if he is satisfied that the level of inflation will be lower during the first quarter of 1982 than in the third and fourth quarters of 1981.

Gross Income
£100,000 £20,000 £5,000 £3,000
1978–79 74.9 44.7 26.8 18.4
1979–80 54.7 35.8 24.9 17.1
1980–81 54.2 34.4 23.9 15.3
1981–82 54.4 35.5 24.9 16.3

It should be noted that the tax burden figures for 1978–79 only are affected by child tax allowances, which were phased out in April 1979 and replaced by child benefit which does not appear in the table.

A comparison of tax burdens for families with constant money incomes over a period of time when average earnings have risen substantially is not representative of the population as a whole, since the incomes of such families will have declined relative to the overall income distribution.