HC Deb 10 May 1984 vol 59 cc439-40W
Mr. Durant

asked the Chancellor of the Exchequer (1) whether he has yet considered the alternative proposals put forward by the British film industry following the abolition of capital allowances; and whether he will make a statement;

(2) in view of the proposed changes in capital allowances, what type of alternative support he is considering for the maintenance and development of a flourishing British film industry.

Percentage of earnings absorbed by income tax and social security contributions
Earnings per annum
£3,000 £4,000 £5,000 £9,000 £12,000 £16,000 £20,000 £30,000 £50,000
Single person
United Kingdom 21 26 28 33 34.5 33.5 35 39 47
Belgium 18(19) 22(23) 26(27) 35(36) 39(41) 42(44) 45(47) 50(52) 57(60)
Denmark 9(24) 11(28) 13(33) 18(42) 20(47) 27(53) 31(57) 35(62) 39(66)
France 12 15 19 25 28 32 34 39 47
Germany 24 27 29 36 36 40 43 47 50
Greece 14 17 20 30 35 40 44 50 54
Ireland 20 26 29 42 48 54 56 60 62
Italy 13 18 21 27 29 33 35 39 44
Luxembourg 15 19 22 32 39 45 48 52 55
Netherlands 24 27 29 42 39 44 45 52 58
USA 9(9) 12(12) 14(14) 18(20) 20(23) 23(28) 26(32) 30(38) 34(44)
Japan 11(12) 13(14) 13(15) 15(18) 16(21) 18(23) 18(24) 20(28) 28(38)
Married couple
United Kingdom 11 18 22 30 32 32 33 38 45.5
Belgium 15(16) 19(20) 22(23) 31(32) 36(37) 40(42) 44(46) 49(52) 57(60)
Denmark 1(3) 5(13) 12(20) 15(35) 18(42) 26(49) 29(54) 34(60) 38(64)
France 12 13 15 18 20 24 26 30 37
Germany 17 21 24 29 26 28 30 35 42
Greece 12 16 19 29 34 39 43 49 54
Ireland 9 15 20 29 34 39 44 57 61
Italy 10 16 19 26 29 33 35 39 44
Luxembourg 12 13 15 23 27 31 35 42 50
Netherlands 22 24 27 39 37 42 44 50 57
USA 7(7) 7(7) 9(9) 14(15) 16(17) 19(20) 21(23) 25(29) 30(37)
Japan 10(10) 11(11) 12(13) 14(16) 15(19) 17(21) 17(23) 19(27) 27(37)
Married couple with two dependent children
United kingdom 0 2 10 23 27 28 28 35.5 44
Belgium 0(0) 0(0) 2(2) 20(21) 27(28) 33(35) 39(41) 46(48) 55(57)
Denmark 0(0) 0(4) 5(14) 12(31) 15(59) 24(47) 28(52) 33(59) 38(64)

Mr. Moore

I shall let my hon. Friend have a reply as soon as possible.