§ Mr. Gordon BrownTo ask the Chancellor of the Exchequer what was the average income tax and national insurance paid per tax unit in(a) 1978–79 and (b) 1988–89 at 1988–89 prices; and what is the average percentage of income paid in (i) income tax and (ii) national insurance in 1988–89.
§ Mr. Norman Lamont[holding answer 14 June 1988]: In each of the years 1978–79 and 1988–89, about 22 million married couples and single people (including over 2 million elderly) are estimated to be liable to pay either income tax or national insurance contributions or both. Their average liability, at 1988–89 prices, increased from £2,340 in 1978–79 (equivalent to 24.1 per cent. of income) to £2,750 in 1988–89 (equivalent to 21.4 per cent. of income). In 1988–89, their average income tax liability is 15.8 per cent. of income and their national insurance contribution is 5.6 per cent. of income. All estimates for 1988–89 are provisional.