§ Mrs. Dunwoodyasked the Chancellor of the Exchequer if he will print a table in the Official Report showing the proportion of gross earnings taken in income tax, national insurance contributions and indirect taxation, divided into occupational groups as convenient, for each financial year since 1977–78 to the most recent available date.
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§ Mr. Moore[pursuant to his reply, 24 July 1984, c. 55]: Figures for tax payments by occupational groups are not readily available. Illustrative figures are shown below for a married man on national average earnings with two children under the age of 11, and a non-earning wife. Income tax figures are shown net of receipts of child benefit. It is assumed that only the married man's and child tax allowances are claimed.
Indirect tax payments — excluding local authority rates — are estimates based on family expenditure
Proportion of gross earnings taken in tax and NIC Married couple with two children under 11; man on average earnings 1977–78 1978–79 1979–80 1980–81 1981–82 1982–83 1983–84 1984–85 Percentage of gross earnings taken in: Income tax, net of child benefit 16.4 14.7 12.7 14.4 15.0 14.4 13.5 12.7 National insurance contributions 5.75 6.5 6.5 6.75 7.75 8.75 9.0 9.0 Indirect taxes, excluding LA rates N/A 10.8 15.4 14.6 14.1 12.0 12.0 12.2