HC Deb 23 January 1984 vol 52 cc375-6W
Mr. Rooker

asked the Chancellor of the Exchequer if, using the same information and assumptions used in the reply of 23 November 1983, Official Report, c. 170–172, he will give the level of earnings in 1983–84 for each category of person at which the percentage of income tax and national insurance is the same as in 1978–79.

Mr. Moore

[pursuant to his reply, 16 January 1984, c. 22]: The table following shows the multiple of gross average earnings at which the proportion taken in income tax plus national insurance contributions less child benefit (where appropriate) is equal in 1978–79 and 1983–84:

percentage
Single 2.1
Married with no children 2.2
Married with two children (both under 11 years) 2.3
Married with four children (two under 11, one 11–15, one over 16 years) 2.6

Average earnings, for full time males (all occupations) have been taken as £94.40 per week in 1978–79 and £171.30 per week in 1983–84.

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