§ Mr. Churchillasked the Chancellor of the Exchequer what is estimated to be the revenue likely to be raised in the current financial year from the lowest 10 per cent. of wage-earners (a) in income tax and (b) in national insurance contributions.
§ Mr. Moore[pursuant to his reply, 29 January 1985, c. 160]: The normal definition of the lowest 10 per cent. of earners relates to full time employees on adult rates only. I regret that the income tax and national insurance contributions paid by these people cannot be distinguished, in tax records, from those paid by part-time employees or juveniles with the same earnings levels, who would not be confined to those in the lowest 10 per cent. of the earnings distribution appropriate to them.