§ Mr. Austin MitchellTo ask the Chancellor of the Exchequer, what is the reduction in the United Kingdom contribution to the EEC budget and what was the forecast.
§ Mr. RyderI refer the hon. Member to chapter 3 of "The Government's Expenditure Plans 1989–90 to 1991–92" (Cm 603).
§ Mr. Austin MitchellTo ask the Chancellor of the Exchequer whether he will publish in theOfficial Report a table showing his estimate of the number and amount of incomes subject to tax in the current financial year above a total of £100,000 by steps of £100,000 to the nearest 100 persons in each case and for 1978–79, the amount of tax collected in each case in 1978–79 and his estimate of the amount of tax payable in respect of the current financial year.
§ Mr. Lilley[holding answer 27 July 1989]: The available data do not permit the provision of information in the amount of detail requested. To the nearest thousand incomes (those of husband and wife being counted as one income), there were 1,000 incomes of £100,000 and above in 1978–79, upon which the liability to income tax was about £120 million. In 1986–87, the latest year for which information is available, there were 23,000 incomes of £100,000 but under £200,000, with tax liability of £1,400 million, and 5,000 incomes of £200,000 and above with tax liability of £850 million.
§ Mr. Austin MitchellTo ask the Chancellor of the Exchequer (1) what is his estimate of the earned and unearned income of the top 1 per cent. of tax payers in the current financial year and of the amount they are expected to pay in national insurance contributions;
(2) whether he will publish in the Official Report a table showing the number of tax units and amount of earned income in each tax band by range of total income and tax status for those (a) above and (b) below pensionable age;
(3) whether he will publish in the Official Report a table showing the number of tax units in each tax band by range of total income and tax status for those below pensionable age, his estimate of the cost to the Revenue of the substitution of a single allowance of £3,000 and a married 1127W allowance of £6,000 for the present personal income tax allowances, the married woman's earnings allowance and the wife's earnings election together with an increase in the rate of income tax for from 25 per cent. to 35 per cent. on total incomes between £5,500 and £13,000 for single persons and £11,000 and £18,500 for married persons;
(4) whether he will publish in the Official Report a table showing for (a) one-earner and (b) two-earner married couples the number of tax units in each tax band by range of total income and tax status for those (i) above and (ii) below pensionable age and his estimate of the yield to the revenue in the current financial year from abolishing wife's earnings election and raising the higher rate of tax to 40 per cent. on incomes of married couples with total incomes between £18,500 and £27,000, 45 per cent. between £27,000 and £37,000, 50 per cent. between £37,000 and £50,000, 55 per cent. between £50,000 and £250,000 and 60 per cent. above £250,000;
(5) whether he will publish in the Official Report a table showing the number of tax units in each tax band by range of total income and tax status for those (a) above and (b) below pensionable age and his estimate of the yield from making investment income chargeable to national insurance contributions on the same basis as earned income; and if he will include the number of tax units and total investment income in each case;
(6) whether he will publish in the Official Report a table showing for single persons the number of tax units in each tax band by the range of total income and tax status for those above and below pensionable age, his estimate of the yield to the Revenue in the current financial year from an increase in higher rate tax for single persons to 40 per cent. on total incomes between £13,000 and £19,000, 45 per cent. between £19,000 and £26,000, 50 per cent. between £26,000 and £34,000, 55 per cent. between £34,000 and £125,000 and 60 per cent. above £125,000.
1128W
Tax and/or NIC1 thresholds for married man with 2 children under 11 Threshold at current prices Threshold at 1988–89 prices Threshold as percentage of average manual earnings2 Threshold as percentage of average earnings3 for all occupations Break-even point at current prices Break-even point at 1988–89 prices Break-even point as percentage of average manual earnings2 Break-even point as percentage of average earnings3 for all occupations Tax year £ Index 1988–89 = 100 Per cent. Per cent. £ Index 1988–89 = 100 Per cent. Per cent. 1958–595 7 0 0 0 0 0 0 0 0 1968–696 7 0 0 0 0 0 0 0 0 1978–79 910 91.0 20.3 18.9 2,225 86.9 49.8 46.1 1979–80 1,014 87.5 19.3 17.8 2,734 92.1 52.0 48.1 1980–81 1,196 88.7 19.7 17.5 2,959 85.7 48.8 43.3 1981–82 1,404 93.4 21.0 18.5 3,063 79.6 45.8 40.4 1982–83 1,534 95.3 21.4 18.7 3,361 81.6 46.8 41.1 1983–84 1,690 100.4 21.9 19.0 3,774 87.5 48.8 42.4 1984–85 1,768 99.9 21.3 18.4 4,195 92.6 50.5 43.6 1985–86 1,846 98.5 20.8 17.9 4,679 97.5 52.8 45.3 1986–87 1,976 102.2 21.0 17.8 4,939 99.7 52.4 44.4 1987–88 2,028 100.9 20.0 16.7 5,199 101.0 51.3 42.8 1988–89 2,132 100.0 19.4 16.0 5,459 100.0 849.6 41.0 1989–904 2,236 99.0 18.9 15.6 95,836 9100.9 949.3 940.8 1 Class 1 employees' national insurance contributions. 2 Full time males aged over 21 working a full week. 3 Full time males paid at adult rates working a full week. 4 Provisional. 5 In 1958–59 employees paid a flat rate on all their weekly earnings. 6 In 1968–69 employees paid a flat rate on all their weekly earnings and a graduated element on earnings above £9 per week. 7 The break-even point is zero because National Insurance Contributions were charged at a flat-rate, regardless of weekly earnings, which was in excess of the family allowance for two children. 8 Provisional. 9 Using average NIC rates for 1989–90 derived from pre-and post-October 1989 regimes.
§ Mr. LilleyI shall answer when resources permit.