§ Mr. Fieldasked the Chancellor of the Exchequer if he will express as a percentage of earnings the change in tax and national insurance contributions for the period 1978–79 and 1982–83 for (a) a single taxpayer, (b) a married couple, (c) a married couple with one child, (d) a married couple with two children and (e) a married couple with four children earning (i) two thirds average earnings, (ii) average earnings, (iii) twice average earnings and (iv) five times average earnings; and if he will also give figures under the above headings including indirect taxation.
§ Mr. RidleyThe figures are set out in the following table. The underlying assumptions are those given in the 239W notes to the tables in the answer to the hon. Member for Islington, South and Finsbury (Mr. Cunningham).—[Vol. 32, c. 418–20.] The children in the one and two-children households are assumed to be under the age of 11 and, in
1. Change in Income Tax and NICS as a Percentage of Earnings, 1978–79 to 1982–83 Single Married Couple Married Couple +1 Married Couple +2 Married Couple +4 Proportion of average earnings: 2/3 +2.7 +3.5 +3.5 +3.5 +4.3 1 + 1.5 +2.1 +2.1 +2.1 +2.6 2 +0.9 + 1.0 + 1.0 + 1.1 + 1.4 5 -6.3 -5.9 -5.7 -5.5 -5.0
2. Change in Income Tax, NICS and Indirect Taxes as a Percentage of Earnings, 1978–79 to 1982–83 Single Married Couple Married Couple +1 Married Couple +2 Married Couple +3 Proportion of average earnings: 2/3 +2.6 + 1.7 +3.3 +3.3 +4.0 1 + 1.0 + 1.6 +2.1 +2.1 +2.5
§ Mr. Fieldasked the Chancellor of the Exchequer if he will estimate the number of taxpayers and the numbers earning sums between the lower exemption and the upper ceiling of the national insurance of graduated contributions and for the national insurance scheme for each year since graduated contributions became payable; and if he will present the latter data as a percentage of the former.
§ Mr. RidleyI shall let the hon. Member have a reply as soon as possible.