§ Dr. McDonaldasked the Chancellor of the Exchequer if he will publish an index in the same manner as his answer of 5 April 1984, Official Report, columns 631–32, about taxation changes and the related earlier answer, for tax changes for each group from 1978–79 onwards, and in the case of a married couple, where both partners are working, giving the information at multiples of one half, one third, one, five and 10 times the average earnings.
§ Mr. Moore[pursuant to his reply, 18 February 1985, c. 403]: The following table shows(a) income tax plus national insurance contributions less child benefit where appropriate as a percentage of gross earnings; and (b) real net earnings after income tax, NIC (contracted-in) and child benefit, in index number form with 1978–79 = 100. Average earnings are those for full time males paid at adult rates whose pay was unaffected by absence. In the case of the two-earner married couple, the wife's earnings have been taken to be those of a full time woman paid at adult rates, and it had been assumed that she is on the same multiple of average earnings as her husband.
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One-half Two-thirds One Five Ten (a) (b) (a) (b) (a) (b) (a) (b) (a) (b) 1978–79 15.5 100.0 21.6 100.0 27.5 100.0 47.7 100.0 64.1 100.0 1979–80 15.8 101.2 21.0 102.3 26.1 103.4 40.1 116.3 49.5 142.4 1980–81 18.1 102.8 22.8 104.4 27.4 106.2 41.7 118.4 50.5 145.8 1981–82 21.0 98.9 25.2 100.8 29.4 103.0 44.0 113.4 51.8 141.5 1982–83 21.0 99.6 25.5 101.2 29.9 103.0 43.5 115.4 51.5 143.6 1983–84 20.4 104.2 25.1 105.6 29.7 107.3 42.7 121.4 51.0 150.5 1984–85 19.5 108.0 24.4 109.2 29.2 110.6 42.8 124.2 51.1 154.0