HC Deb 17 July 1991 vol 195 cc205-6W
Mr. Maxton

To 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.

and (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 Stewart

The 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.