§ Dr. McDonaldasked the Chancellor of the Exchequer if he will construct an index, with 1978–79 equalling 100, of the changes in the level of income tax and national insurance contributions for each subsequent year for a taxpayer on (a) two-thirds, (b) three-quarters, (c) average (d) twice (e) five times and (f) 10 times average earnings for households where the taxpayer is (i) married and (ii) married with two children, assuming in all cases that the wife is in paid employment and earning the average part-time wage received by women.
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§ Mr. Moore[pursuant to his reply, 29 November 1984, c. 579]: The table shows income tax plus national insurance contributions less child benefit, where appropriate, as a percentage of gross earnings. The calculations assume that the taxpayer has no reliefs other than the appropriate personal allowances and that national insurance contributions are at the not contracted out rate. Earnings have been assumed to increase at 7½ per cent. between 1983–84 and 1984–85 in line with the underlying rate of increase assumed by the Government Actuary in his recent report.
(Percent) Multiple of average earnings* ⅔ ¾ 1 2 5 10 Married with no children 1978–79 20.1 21.6 25.1 29.7 49.3 65.5 1979–80 19.3 20.6 23.7 27.2 40.5 50.0 1980–81 20.4 21.7 24.7 28.3 41.9 50.7 1981–82 23.0 24.2 26.9 31.1 44.4 52.0 1982–83 23.1 24.4 27.2 30.9 43.7 51.6 1983–84 22.5 23.8 26.8 30.2 42.7 51.1 1984–85 21.7 23.1 26.2 29.9 42.7 51.1 Married with two children (both under 11) 1978–79 12.8 15.0 19.8 26.6 47.7 64.6 1979–80 11.6 13.6 18.0 23.9 39.1 49.3 1980–81 13.5 15.4 19.6 25.4 40.7 50.1 1981–82 15.8 17.6 21.6 28.2 43.1 51.3 1982–83 15.8 17.6 21.8 27.9 42.4 51.0 1983–84 14.9 16.9 21.2 27.1 41.4 50.5 1984–85 14.0 16.0 20.6 26.7 41.3 50.4 * for full-time male workers in all occupations paid at adult rates.