§ Mr. Ernie Rossasked the Chancellor of the Exchequer what has been the percentage change in overall taxation on each of the following in each year since 1979–80: (a) family on average earnings, two children, (b) family on three quarters average earnings, two children, (c) family on twice average earnings, two children, and (d) family on five times average earnings, two children.
§ Mr. MooreFigures are shown in the table for the year to year changes deflated by the retail prices index, in income tax, plus national insurance contributions, plus indirect taxes where these can be reliably estimated. Estimates of indirect taxes are unreliable above one and a half times average earnings and hence are not included in the calculations for the households on twice and five times average earnings. It is assumed in each case that only the husband works, that he pays national insurance contributions at the full not contracted-out rate, and that he has no reliefs against tax other than his standard married man's allowance.
§ Dr. McDonaldasked the Chancellor of the Exchequer if he will publish a table in the Official Report which sets out the percentage of income paid in income tax and national insurance contributions and on a basis which allows comparison between the effect of child tax allowances and child benefits, by (a) a single person, (b) a married couple with one child, (c) a married couple with two children and (d) a married couple with four children on the following income levels: (i) half average earnings, (ii) three quarters average earnings, (iii) average earnings, (iv) one and a half times average earnings and (v) twice average earnings in 1960–61, 1978–79, 1982–83 and 1983–84.
§ Mr.Moore[pursuant to his reply, 15 December 1983, c. 533.]: The table shows income tax plus national insurance contributions less child benefit-family allowance, where appropriate, as a percentage of gross earnings. Taxpayers are assumed to have no reliefs other than the appropriate personal and child allowances. In order to enable a comparison to be made between the years specified, earnings are for full-time male manual workers. Figures for 1983–84 are provisional.
151W
Single Multiples of average manual earnings Year ½ ¾ 1 1½ 2 1960–61 12.9 15.6 18.5 22.4 24.3 1978–79 22.3 28.0 30.9 33.3 33.2 1982–83 25.7 30.0 32.2 34.4 33.7 1983–84 25.1 29.7 32.0 34.4 33.7
Married couples with 1 child (under 11) Multiples of average manual earnings Year ½ ¾ 1 1½ 2 1960–61 6.9 6.7 9.5 15.6 19.2 1978–79 7.2 17.6 23.1 28.1 29.3 1982–83 10.4 19.8 24.6 29.3 29.9 1983–84 8.9 18.9 24.0 29.0 29.6
Married couples with 2 children (under 11) Multiples of average manual earnings Year ½ ¾ 1 1½ 2 1960–61 1.4 1.0 4.0 10.9 15.7 1978–79 0.1 12.7 19.4 25.6 27.5 1982–83 2.4 14.6 20.6 26.6 27.9 1983–84 0.7 13.5 19.8 26.2 27.6
Married couples with 4 children (two under 11, one 11–16, one 16+ Multiples of average manual earnings Year ½ ¾ 1 1½ 2 1960–61 -12.4 -8.3 -6.2 -0.8 -6.2 1978–79 -15.2 1.8 11.2 20.2 23.4 1982–83 -13.4 4.0 12.7 21.4 23.9 1983–84 -15.8 2.5 11.6 20.7 23.5