HC Deb 24 July 1986 vol 102 cc466-7W
Mr. Austin Mitchell

asked the Chancellor of the Exchequer whether he will publish in the Official Report a table showing for the current financial year the amount of tax and full rate national insurance payable in the circumstances described in the answer to the hon. Member for Great Grimsby on 5 April 1984, Official Report, column 630, and if he will include any credit from child benefit and single parent benefit in this and in the earlier years referred to.

Mr. Norman Lamont

Information in the following table is based on estimates of average earnings for full time female employees, from all occupations, paid at adult rates.

£ per week
1978–79 1984–85 1986–87
Percentage of average earnings 100 per cent. 75 per cent. 100 per cent. 75 per cent. 100 per cent. 75 per cent.
Gross earnings 59.70 44.80 121.40 91.10 139.70 104.80
Single female parent*
NIC† 3.88 2.91 10.92 8.20 12.57 9.43
Income tax‡ 7.54 2.86 18.22 9.13 20.13 10.01
Total deductions 11.42 5.77 29.15 17.33 32.70 19.44
Child benefit || 6.52 6.52 17.38 17.38 18.72 18.72
Married female (sole earner)*
NIC† 3.88 2.91 10.93 8.20 12.57 9.43
Income tax‡ 1.85 — 6.65 — 711 —
Total deductions 5.73 2.91 17.58 8.20 12.57 9.43
Income tax‡ 7.54 2.86 18.22 9.13 20.13 10.01
Total deductions 11.42 5.77 29.15 17.33 32.70 19.44
Child benefit||. 5.14 5.14 13.26 13.26 14.14 14.14
* With two children under 11.
† At the contracted-in rate.
‡ Including child tax allowances in 1978–79.
|| Financial year average.
Assuming that earnings increase by 7 per cent, from 1985–86 to 1986–87.