§ Mr. Rookerasked the Chancellor of the Exchequer, pursuant to his answer of 15 February, Official Report, column 198, regarding income tax and social security contributions, if he will provide the same information for all European Economic Community countries, and if he will also include figures for a level of earnings of £4,000.
§ Mr. Moore[pursuant to his reply, 30 April 1984, c.21.]: The information requested, which has been combined with the information already given in the answer of 15 February, is given in the following tables.
441W
Earnigs per annum £3,000 £4,000, £5,000 £9,000 £12,000 £16,000 £20,000 £30,000 £50,000 France o o 3 10 12 15 19 24 33 Germany 2 9 14 23 21 25 27 33 41 Greece 4 8 13 26 31 37 41 47 53 Ireland 1 9 14 26 31 38 43 56 60 Italy 2 10 15 24 27 31 34 38 43 Luxembourg 0 0 1 10 17 25 28 38 45 Netherlands 2 9 15 33 32 38 41 48 56 USA 7(7) 7(7) 7(7) 12(12) 14(15) 17(19) 19(22) 24(28) 29(36) Japan 10(10) 10(10) 10(10) 12(13) 13(16) 15(17) 15(20) 18(25) 25(35) Notes:
- 1. The figures shown relate to income of 1983 (1983-84 in the case of the United Kingdom and Ireland).
- 2. Conversions were made at the exchange rates prevailing in London on 31 January 1984. They may not fully reflect differences in purchasing power between sterling and other currencies.
- 3. In addition to personal allowances, the tables take into account employment income reliefs and other standard reliefs (including income tax relief for social security contributions given in certain of the countries)
- 4. The income of the married couple is assumed to be wholly income of the husband.
- 5. The percentages given for a married couple with two dependent children reflect the tax and social security contributions due, less any child benefit payable in respect of the children.
- 6. It is assumed that the United Kingdom employee is contracted-in to the State pension scheme.
- 7. The figures in brackets for Belgium, Denmark, USA and Japan include local income taxes at typical rates.