Tax and National Insurance

HC Deb 05 July 1990 vol 175 cc695-6W

38. Mr. Hardy

To ask the Chancellor of the Exchequer what were the average sums paid in income tax and in national insurance contributions in 1989; and the comparable figures for 1979.

Mr. Lilley

The information is as follows:

Amount paid in income tax and national insurance contributions on average earnings
	Amount paid in income tax1 and NIC on average earnings2	Percentage of average earnings2 paid in income tax earnings and NIC
1978–79
Single person	29.25	31.5
Married man	25.76	27.8
1989–903
Single person	80.31	28.7
Married man	72.67	26.0
1 Assuming that the only allowances available against income tax are the single persons and married man's/married couple's allowances as appropriate.
2 Average earnings are for full time adult males in all occupations. In 1978–79 they were £92.8 per week; in 1989–90 they are assumed to be £280.0 per week in line with the assumptions in paragraph

3.02 of the 1989 Autumn Statement.

³ Figures are derived from the financial year average NIC Class 1 paid in 1989–90.