§ 23. Mr. Chapmanasked the Chancellor of the Exchequer what is the percentage of tax paid with national insurance contribution by a man with wife and two children earning the average wage, including child allowance at the present time as compared with 10 years ago.
§ Mr. Ian Stewart22.5 per cent. in 1983–84; 19.8 per cent. in 1973–74. These figures are for income tax plus national insurance contributions less child benefit (family 667W allowances in 1973–74) as a percentage of average gross earnings for a full-time adult male with two children under 11.
§ Mr. Maxwell-Hyslopasked the Chancellor of the Exchequer, in the present tax year, how much (a) a single person and (b) a married woman can earn before (i) income tax and (ii) national insurance contributions must be paid.