HC Deb 17 February 1983 vol 37 cc231-3W
Dr. McDonald

asked the Chancellor of the Exchequer what is the proportion of income tax payers liable at each tax rate

Mr. Nicholas Ridley

[pursuant to his reply, 14 February 1983, c. 5]: Provisional figures for 1982–83 are given in the following table:

Rate Band of taxable income †Proportion of taxpayers
Percentage £ Per cent.
30 0–12,800 96¼
40 12,801–15,100
45 15,101–19,100 1
50 19,101–25,300 ¾
55 25,301–31,500 ¼
60 Over 31,500 ¼
TOTAL 100

Tax Year ⅔ × Average Earnings Per cent. 1½ × Average Earnings Per cent. 2 × Average Earnings Per cent. 5 × Average Earnings Per cent. 10 × Average Earnings Per cent.
Single People: Income Tax as percentage of earnings
1978–79 21.2 27.8 29.7 50.9 66.9
1979–80 20.0 25.5 27.0 41.5 50.8
1980–81 21.1 26.0 27.9 42.9 51.4
1981–82 22.0 26.4 29.4 44.6 52.3
1982–83* 21.6 26.3 28.7 43.9 52.0
Married Couple: Income Tax as percentage of earnings
1978–79 15.7 25.3 27.4 49.2 66.0
1979–80 14.9 23.3 25.0 40.2 50.1
1980–81 16.1 23.8 25.7 41.5 50.8
1981–82 17.5 24.4 27.2 43.4 51.7
1982–83* 16.9 24.2 26.6 42.7 51.3
Married couple with two children (under 11): Income Tax less Child Benefit as percentage of earnings
1978–79 5.5 20.8 23.9 47.5 65.1
1979–80 4.1 18.5 21.4 38.8 49.4
1980–81 6.5 19.6 22.5 40.3 50.1
1981–82 7.5 20.0 23.8 42.1 51.0
1982–83* 6.8 19.7 23.2 41.3 50.7
* Provisional.

* Ignoring any liability to investment income surcharge, which is charged at an additonal 15 per cent. on investment income in excess of £6,250.

† Counting married couples as one.

Dr. McDonald

asked the Chancellor of the Exchequer (1) if he will publish in the Official Report the proportion of income taken in tax on earned income for a married man with a dependent wife and two children, on two-thirds of average male earnings, one and a half times average male earnings, twice average male earnings, five times average male earnings and 10 times average male earnings, respectively, for each tax year from 1978–79 to 1982–83;

(2) if he will publish in the Official Report the proportion of income taken in tax on earned income for a married man with a dependent wife, on two-thirds of average male earnings, one and a half times average male earnings, five times average male earnings and 10 times average male earnings, respectively, for each tax year from 1978–79 to 1982–83;

(3) if he will publish in the Official Report the proportion of income taken in tax on earned income for a single person on two-thirds average male earnings, one and a half times average male earnings, twice average male earnings, five times average male earnings and 10 times average male earnings, respectively, for each tax year from 1978–79 to 1982–83.

Mr. Ridley

[pursuant to his reply, 14 February 1983, c. 7]: The information is in the following tables which assume that the taxpayer has no reliefs other than his or her personal allowances. For the married couple with two dependent children, the table shows income tax less child benefit as a proportion of earnings. This is to allow for the conversion of child tax allowances into child benefit. 1978–79 was the last year in which child tax allowances were generally available.

Average earnings for financial years are based on the averages of monthly estimates derived from the New Earnings Survey for full-time adult males in all occupations.

Mr. Woolmer

asked the Chancellor of the Exchequer if he will state for (a) the total of the Inland Revenue management regions of Scotland, the south-east, the south west and south Yorkshire, excluding offices dealing with London taxpayers, (b) the excluded offices specified in (a) and (c) the total of all other Inland Revenue management regions, what percentage of schedule D tax collectable in the year then current had actually been paid by 4 February in each of the years 1980 to 1983 inclusive.

Mr. Ridley

[pursuant to his reply, 15 February 1983, c. 94]: The percentages of schedule D and so on tax collectable in the current accounting year which had been paid by 4 February 1983 and by the corresponding dates in 1980, 1981 and 1982 are as follows:

Regional Areas Accounting year up to October
1983 Per cent. 1982 Per cent. 1981 Per cent. 1980 Per cent.
Scotland, south east, south west and south Yorkshire (excluding offices dealing with London taxpayers) 60 67 74 74

1973 1974 1975 1976 1977 1978 1979 1980 1981 1982 Total
£ million £ million £ million £ million £ million £ million £ million £ million £ million £ million £ million
Gross payments 181 181 342 463 737 1,348 1,606 1,767 2,174 2,683 11,482
Receipts other than refunds 79 150 398 296 368 526 659 963 1,084 1,238 5,761
Gross refunds 98 693 1,019 1,810
Net total* 102 31 -56 167 369 822 947 706 397 426 3,911
* a negative sign indicates a net receipt
(Number of days between 1 January 1973 and 31 December 1982 = 3,652)