HC Deb 15 June 1981 vol 6 cc240-1W
Sir Brandon Rhys Williams

asked the Chancellor of the Exchequer if he will publish a table showing income tax liability for each of a single person and a single-wage married couple earning £300, £400, £500, £600, £700, £800, £900, and £1,000 per week, respectively.

Mr. Peter Rees

The figures based on the Budget proposals, and assuming no allowance other than the single married person's allowances, are as follows:

Income tax liability
Weekly Income Single person Single-wage married couple (husband earning)
£ £ £
300 88.73 82.06
400 136.30 128.89
500 188.58 180.44
600 245.58 236.69
700 305.58 296.69
800 365.58 356.69
900 425.58 416.69
1,000 485.58 476.69

Sir Brandon Rhys Williams

asked the Chancellor of the Exchequer if he will publish a table showing income tax liability for each of a single retirement pensioner, aged 65 and over, and a pensioner couple, assuming total weekly incomes of £40, £60, £100, £120, £140, £160, £180, £200 and £300, respectively.

Mr. Peter Rees

The figures based on Budget proposals, and assuming no other allowance other than the single age and married age allowances, are as follows:

Income tax liability
Weekly income Single pensioner Pensioner couple
£ £ £
40 1.50
60 7.50 1.30
100 19.50 13.30
120 26.81 20.61
140 34.07 29.62
160 40.07 35.62
180 46.07 41.62
200 52.07 47.62
300 88.73 82.06

It is assumed that for the pensioner couple the income is taxed on the husband.

Sir Brandon Rhys Williams

asked the Chancellor of the Exchequer if he will publish a table showing income tax liability and national insurance contribution for a two-wage married couple earning £100, £120, £140, £160, £180, £200, £300, £400, £500, £600, £700, £800, £900 and £1,000 per week, respectively, and assuming in each case that three-quarters of the earnings are earned by the husband.

Mr. Peter Rees

The figures based on the Budget proposals, and assuming no allowances other than the married man's personal allowance and the wife's earned income allowance are as follows:

Couple's total weekly earnings Income tax liability National insurance contribution
£ £ £
100 10.12 5.81
120 15.69 7.79
140 21.69 9.10
160 27.69 10.40
180 33.69 11.70
200 39.69 12.99
300 71.29 17.56
400 110.79 18.25
500 153.37 18.94
600 198.37 19.62
700 246.90 20.31
800 297.64 21.00
900 350.14 21.00
1,000 403.37 21.00

National insurance contributions have been calculated at the not contracted out rate for the husband and the reduced rate for the wife.

It has been assumed that where beneficial the couple elect for separate taxation of the wife's earnings.