§ Mr. Gordon BrownTo ask the Chancellor of the Exchequer if he will show for 1988–89 those ranges of earnings within which the burden of income tax plus national insurance is less than in 1978–79.
§ Mr. Norman Lamont[holding answer 12 April 1988]: The percentage of income taken in income tax and national insurance contributions is lower in 1988–89 than in 1978–79 at all levels of earnings except those shown in the table. Average earnings are those for men in all occupations who work a full week and whose pay is unaffected by absence (estimated at £92.80 per week in 1978–79 and £244.70 per week in 1988–89).
Earnings where average rates of tax and national insurance contributions are higher in 1988–89 than in 1978–79 Percentages of average earnings
Married man wife not earning—17 to 19 and 29 to 67.
Single person—17 to 19, 29 to 38 and 43 to 52.