§ Mr. Ralph Howellasked the Chancellor or the Exchequer if he will compare, giving the latest figures available, the gross income in pound sterling equivalent at which income tax on earned income becomes payable at 30 per cent. and 50 per cent. in the United Kingdom, with the levels in the United States of America, France, Germany and Japan, for (a) a single person, (b) a single-wage married couple and (c) a single-wage couple with two children.
§ Mr. MooreThe information requested is given in the following tables.
5. (i) The rates of 30 per cent. and 50 per cent. in the tables are actual tax rates, that is, nominal rates adjusted where appropriate for the reliefs mentioned above.
(ii) Where the actual tax rate is never precisely 30 per cent. or 50 per cent., the rate applicable to the income level in the table is given in brackets.
6. (i) The figures in the table reflect national (Federal) income taxes only.
(ii) Local income taxes are levied in Japan and the United States of America. The figures for combined national (Federal) and local income taxes at typical rates are as follows:—
399W
United States of America £ Japan £ 30 per cent. Single person 16,930 20,690 (29.7) Married couple 23,750 20,690 (29.7) Married couple with two dependent children 25,535 22,790 (29.7) 50 per cent. Single person 31,620 54,090 (49) (52.25) Married couple 47,930 55,290 (49) (55.25) Married couple with two dependent children 47,930 57,700 (49) (52.25)
1. 1983 Community Budget—Supplementary Measures for the United Kingdom: Regulations 624/83 £ million Sub-programme North North West South West Yorkshire and Humberside Scotland Wales Northern Ireland Total Roads 5.9 16.4 6.4 8.3 24.9 33.0 9.3 104.2 Rail 6.5 6.7 0.6 10.0 11.1 2.3 0.9 38.1 Water and sewerage 11.7 19.1 3.9 14.0 — 7.4 5.5 61.6 Telecommunications 29.3 65.8 5.1 49.8 58.4 31.9 23.5 263.8 Housing — — — — — — 44.2 44.2 Total 53.4 108.0 16.0 82.1 94.4 74.6 83.4 511.9
2. 1983 Community Budget—Special Measures for Energy Strategy Regulations 625/83 £ million Heysham I power station 8.3 Heysham II power station 44.0 Torness power station 38.6 Hartlepool power station 7.3 Dungeness power station 6.2 Drax power station 112.2 Cross-channel electricity interconnector 24.4 Dinorwig power station 6.6 Fort Dunlop combined heat and power station 1.2 Morecambe gas terminal 20.4 St. Fergus gas terminal 0.4 Rough gas terminal 12.8 Hornsea gas storage facility 1.8 Dungeness gas storage facility 2.8 Nantgawr gas storage facility 2.9 Avonmouth III gas storage facility 2.4 Isle of Grain gas storage facility 3.4
3. 1984 Community Budget—Special Measures for Employment: Regulation 1988/84 £ million UK Job release schemes 163.0
4. 1984 Community Budget—Special Measures for Transport Infrastructure: Regulation 1989/84 £ million Rail Victoria-rail/air link 0.5 East Croydon-signalling 17.7 Balham-signalling 4.5 Roads—England