§ Mr. MaxtonTo ask the Secretary of State for Scotland what estimate he has as to how the expected product of poll tax in Scotland and each of the regions in Scotland might be raised through a local income tax with resource equalisation in 1991–92 in the cases of(a) a single person on (i) 100 per cent. and (ii) 66 per cent. average earnings
Single person 100 per cent. average earnings £ Single person 66 per cent. average earnings £ Married man (average earnings) wife (average full-time earnings) £ Married man (average earnings) wife (average part-time earnings) £ Borders 349 193 590 387 Central 601 333 1,016 667 Dumfries and Galloway 419 233 709 466 Fife 605 335 1,023 672 Grampian 488 271 826 542 Highland 402 223 680 446 Lothian 911 505 1,540 1,011 Strathclyde 574 318 970 637 Tayside 601 333 1,017 668 Orkney 10 5 16 11 Shetland 0 0 0 0 Western Isles 68 38 115 75 Scotland 581 322 983 645 Note: Figures based on average earnings in April 1990 and 1990–91 tax allowances.
206Wand (b) a married man with average male full-time earnings whose wife earns (1) average female full-time earnings and (2) average female part-time earnings.
§ Mr. Allan StewartThe information is set out in the table. The figures are based on average earnings in Scotland in April 1990, and tax allowances for the 1990–91 tax year. The estimated local income tax rates are as given in my answer of 7 May,Official Report, columns 415–16.