HC Deb 04 February 1987 vol 109 c671W
Mr. Ralph Howell

asked the Chancellor of the Exchequer how much will be deducted in income tax and national insurance contributions taken together from (a) a single person and (b) a married couple who earn £100, £150, £200, £250 and £300 per week respectively; and what percentage of gross income do the combined payments represent in each case.

Mr. Norman Lamont

[pursuant to his reply, 2 February 1987, c. 537]: The information is given in the following table. It is assumed that the only allowances and reliefs available are the appropriate personal allowances and that in the case of married couples there are no wife's earnings.

Tax and National Insurance Contributions 1986–87
Earnings

£ per week

Tax and National Insurance contributions1

£ per week

Percentage of earnings taken in tax and national insurance contributions

Per cent.

Single Person
100 24.98 25.0
150 43.98 29.3
200 62.98 31.5
250 81.98 32.8
300 99.63 33.2
Married Couple
100 17.62 17.6
150 36.62 24.4
200 55.62 27.8
250 74.62 29.8
300 92.27 30.8
1 At the contracted-in rate.