§ Dr. McDonaldasked the Chancellor of the Exchequer if he will publish in the Official Report a table showing tax and national insurance contributions less child benefit, where appropriate, for 1986–87, and comparable figures for 1985–86 and 1978–79, with the multiples of average earnings as half, two-thirds, one, five and 10 times for (a) a married couple, with part-time working spouse, (b) a married couple plus two children, with part-time working spouse, and (c) a single person.
§ Mr. Norman Lamont[pursuant to his reply, 20 January 1987, c. 496–70]: The following table shows (a) income tax plus national insurance contributions less child benefit at current prices and (b) income tax plus national insurance contributions less child benefit as a percentage of gross income. The calculations assume that the taxpayer has no reliefs other than the appropriate personal allowances and that national insurance contributions are at the contracted-in rate. Average earnings are those for full-time males and part-time females paid at adult rates whose pay was not affected by absence. Figures for 1986–87 are provisional.
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1/2 2/3 1 5 10 (a) (b) (a) (b) (a) (b) (a) (b) (a) (b) £ per week per cent. £ per week per cent. £ per week per cent. £ per week per cent. £ per week per cent. 1985–86 18.77 15.0 31.68 19.0 62.89 25.1 539.41 43.1 1,235.19 49.3 1986–87 20.16 15.0 33.68 18.8 66.62 24.8 579.85 43.1 1,328.71 49.4 Married couple plus two children1 with part-time working spouse 1978–79 1.13 1.9 7.13 9.0 22.87 19.2 277.77 46.7 718.49 60.4 1985–86 4.97 4.0 17.88 10.7 49.09 19.6 525.61 42.0 1,22.39 48.8 1986–87 6.02 4.5 19.54 10.9 52.48 19.5 565.71 42.0 1,314.57 48.9 1 Both under 11.