§ Mr. Fieldasked the Chancellor of the Exchequer (1) if he will list the net individual income effect on taxpayers earnings (a) two thirds average earnings (b) average earnings (c) twice, (d) three (e) four (f) five and (g) 10 times average earnings according to whether the taxpayer 374W is (i) single, (ii) married and (iii) married with one, two, three, four or more children of his Budget proposal to change the Customs and Excise duty on tobacco;
(2) if he will list the net individual income effect on taxpayers earning (a) two thirds average earnings (b) average earnings (c) twice (d) three (e) four (f) five and (g) 10 times average earnings according to whether the taxpayer is (i) single, (ii) married and (iii) married with one, two, three, four or more children of his Budget proposal to change the Customs and Excise duty on alcoholic drinks.
§ Mr. Bruce-Gardyne[pursuant to his replies, 28 March 1983, c. 65]: Estimates are given below of the average effects on household expenditures of the proposed 1983–84 specific duty rates compared with 1982–83 rates. Consequential increases in VAT and ad valorem cigarette duty are included in these estimates. These averages include both non-smoking and teetotal households.
These estimates are derived from family expenditure survey data adjusted for known under-reporting of expenditure on these items. However, the data do not yield reliable estimates above about one and a half times average earnings, so estimates are not provided for higher earnings levels, nor for the other household types specified as these could only be provided at disproportionate cost.
Pence per week (1983–84 prices and income levels) Single Married Married + two children 2/3 Average earnings Tobacco 9 19½ 20 Alcoholic drinks 9½ 10½ 10 Average earnings Tobacco 7½ 16 16½ Alcoholic drinks 13 14 12½