§ Mr. BoatengTo ask the Chancellor of the Exchequer what income tax a husband and a wife would each have to pay if each earned £10,000 gross per annum(a) before April and (b) after April; and what tax a single man and a single woman would each have to pay if each earned £10,000 gross per annum.
§ Mr. Lilley[holding answer 5 March 1990]: Information is given in the table.
Income tax liabilities of types of taxpayers in 1989–90 and 1990–91 Type of taxpayers 2 Before April 1990 £ pa 1 3After April 1990 £ pa (a) Husband on earnings of £10,000 pa4 1,406.25 1,318.75 and Wife on earnings of £10,000 pa4 1,803.75 1,748.75 (b) Single Man on earnings of £10,000 pa5 1,803.75 1,748.75 (c) Single Woman on earnings of £10,000 pa5 1,803.75 1,748.75 1Calculations based on standard assumption that 1989–90 personal allowances and the basic rate limit have been indexed by 7.7 per cent, for 1990–91. 21989–90 tax regime. 3Assumes independent taxation plus indexation of allowances. 4Assumes that the husband and wife receive no other forms of income and that they do not receive any tax allowances or reliefs other than (i) the married man's allowance (for the husband) and the wife's earned income allowance (for the wife) in 1989–90, and (ii) the personal allowance plus married couple's allowance (for the husband) and the personal allowance (for the wife) in 1990–91. 5Assumes that no other forms of income are received and no tax allowances or reliefs are received other than (i) the single person's allowance in 1989–90, and (ii) the personal allowance in 1990–91.