HC Deb 26 June 1989 vol 155 c343W
Mr. Cohen

To ask the Secretary of State for the Environment whether he will tabulate what a single person living in the London borough of Waltham Forest would pay(a) in community charge and (b) in a system of capital value rates plus local income tax paid in proportions of 80 to 20, respectively, if the person earned (a) £10,000, (b) £15,000, (c) £20,000, (d) £25,000 and (e) £30,000 and lived in (i) rented accommodation, (ii) property owned by that person worth £60,000, and (iii) property owned by that person worth £90,000, making the same assumptions as in his reply to the hon. Member for Hornsey and Wood Green (Sir H. Rossi) on 22 March Official Report, column 626.

Mr. Gummer

The information requested is provided in the table.

Illustrative annual liability in Waltham Forest under a system of capital value rates combined with local income tax, 1988–89
Single persons earnings (i) +(ii) Property Value £60,000 (iii) Property Value £90,000
£ £ £
(a) 10,000 665 945
(b) 15,000 740 1,020
(c) 20,000 810 1,090
(d) 25,000 880 1,160
(e) 30,000 950 1,230

The liability of a person in rented accommodation would be the same as for a person living in property owned by that person of the same value. The figures are based on the illustrative tax rates placed in the Library on 23 June 1988 and are for 1988–89. It is assumed that the person lives alone and has no entitlement to rebates. Taxable income is taken as earnings less £2,605, the single person's allowance, in each case. The illustrative 1988–89 community charge in Waltham Forest is £269.

Year: 1 April 1984–31 March 1985
National Park Allowed Dismissed Withdrawn
Number Per cent. Number Per cent.
Peak District 6 26.1 17 73.9 3
Exmoor 4 57.1 3 42.9 0
Northumberland 0 2 100.0 0
Dartmoor 6 18.8 26 81.2 2
Lake District 6 35.3 11 64.7 1
Yorkshire Dales 7 31.8 15 68.2 2
North Yorkshire Moors 8 28.6 20 71.4 3