§ Mr. Durantasked 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.
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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)