§ Mr. Nicholas BennettTo ask the Chancellor of the Exchequer what additional weekly, monthly and yearly income tax payments a married man on average earnings with two children would pay if tax rates were at the levels in place on 3 May 1979.
§ Mr. Lilley[holding answer 8 May 1990]: The information is as follows:
Increase in tax liability at average earnings1 in 1990–91 if tax rates and thresholds applicable on 3 May 1979 were to he indexed for inflation and re-introduced £ per week £ per month £ per year Married man 20.00 86.50 1,037.80 1 Average earings are for full adult males in all occupations in 1990–91; £303.80 per week; in line with the assumptions in 3.02 of the 1989 Autumn statement.
§ Mr. Nicholas BennettTo ask the Chancellor of the Exchequer what estimate he has as to the amount of extra124W tax a married man with two children earning (a) £25,000 a year and (b) £30,000 a year would pay if income tax rates were increased to 50p in the pound and national insurance to 9 per cent.
§ Mr. Lilley[holding answer 8 May 1990]: If the higher rate of income tax were raised from 40 per cent. to 50 per cent. and the upper earnings limit for class 1 national insurance contributions were abolished so that 9 per cent. was paid on all earnings above the lower earnings limit, the extra payments by a married man in 1990–91 would be:
Earnings £ per annum Increase in tax and national insurance contribution liability £ per annum 25,000 612.00 30,000 1,519.50 The calculations assume the married man has no other forms of income and no reliefs or allowances other than the personal and married couple's allowances.