§ Lord Diamondasked Her Majesty's Government:
What is the effect of the increase in personal allowances announced in the recent Budget on the tax payable by a married man earning £5,000, £10,000, £20,000, £30,000, £50,000 and £100,000 per annum.
§ Lord CockfieldOn the assumption that neither he nor his wife has any other income and that they have no reliefs or allowances apart from the married man's allowance, the reductions in income tax, compared to1028WA 1983–84 levels, resulting from the Budget proposals are shown below:
£ per annum and % of gross earnings Reductions in income tax resulting from: Gross Earnings increase in married man's allowance only increase in married man's allowance and higher rate thresholds £ £ % £ % 5,000 108 2.2 108 2.2 10,000 108 1.1 108 1.1 20,000 144 0.7 224 1.1 30,000 180 0.6 375 1.3 50,000 216 0.4 601 1.2 100,000 216 0.2 601 0.6