HC Deb 04 June 1991 vol 192 cc189-91W
Mr. Cousins

To ask the Secretary of State for Social Security if he will recalculate the tables provided, pursuant to the answer to the hon. Member for Norfolk, North (Mr. Howell)Official Report, 27 March, columns 443–48, to include the effects of the Community Charges (General Reduction) Act 1991.

Mr. Jack

[holding answer 8 May 1991]: The information is set out in the tables. All assumptions are as set out in the published tax-benefit model tables. Each family is assumed to live in council property appropriate to its size and to pay estimated average rent and community charge.

Gross earnings Charge Tax National Insurance Take home pay Rent rebate Community Charge benefit Total net income Net income after rent and Community Charge
60.00 0.00 2.18 57.82 13.03 1.78 72.63 46.34
80.00 4.16 3.98 71.86 3.90 0.00 75.76 49.47
100.00 9.16 5.78 85.06 0.00 0.00 85.06 58.77
120.00 14.16 7.58 98.26 0.00 0.00 98.26 71.97
140.00 19.16 9.38 111.46 0.00 0.00 111.46 85.17
160.00 24.16 11.18 124.66 0.00 0.00 124.66 98.37
180.00 29.16 12.98 137.86 0.00 0.00 137.86 111.57
200.00 34.16 14.78 151.06 0.00 0.00 151.06 124.77

Married Couple
£ per week
Assumed rent 21.59
Assumed Community Charge 9.40

Gross earnings Charge Tax National Insurance Take home pay Rent rebate Community Charge benefit Total net income Net income after rent and Community Charge
60.00 0.00 2.18 57.82 21.59 7.52 86.93 55.94
80.00 0.00 3.98 76.02 19.14 6.95 102.11 71.12
100.00 0.89 5.78 93.33 7.89 4.36 105.58 74.59
120.00 5.89 7.58 106.53 0.00 2.38 108.91 77.92
140.00 10.89 9.38 119.73 0.00 0.40 120.13 89.14
160.00 15.89 11.18 132.93 0.00 0.00 132.93 101.94
180.00 20.89 12.98 146.13 0.00 0.00 146.13 115.14
200.00 25.89 14.78 159.33 0.00 0.00 159.33 128.34

Married Couple with one child aged 11
£ per week
Child Benefit 9.25
Assumed rent 23.82
Assumed Community Charge 9.40

Gross earnings Charge Tax National Insurance Take home pay Family credit Rent rebate Community Charge benefit Total net income Net income after rent and Community Charge
60.00 0.00 2.18 57.82 54.40 10.48 4.44 136.39 103.17
80.00 0.00 3.98 76.02 44.76 4.92 3.16 138.11 104.89
100.00 0.89 5.78 93.33 32.64 1.54 2.38 139.14 105.92
120.00 5.89 7.58 106.53 23.40 0.00 1.78 140.96 107.74
140.00 10.89 9.38 119.73 14.16 0.00 1.19 144.33 111.11
160.00 15.89 11.18 132.93 4.92 0.00 0.60 147.70 114.48
180.00 20.89 12.98 146.13 0.00 0.00 0.00 155.38 122.16
200.00 25.89 14.78 159.33 0.00 0.00 0.00 168.58 135.36

The weighted average headline community charge for Great Britain in accordance with the Community Charges (General Reduction) Act is £246 a year as from April. The tables have been adjusted to take into account all the other April Budget proposals/benefit changes, as well as the proposed changes in October.

It should be noted that the results in the tables remain arbitrary. They cannot reflect, except by chance, the actual circumstances of particular people and cannot claim to be representative of the population at large. The tables use hypothetical rents so they do not reflect the full range of housing costs which people can pay.

Single person (aged 25 or over)
£ per week
Assumed rent 21.59
Assumed Community Charge 4.70

Married couple with three children aged 8 and 11
£ per week
Child benefit 16.75
Assumed Rent 26.03
Assumed Community Charge 9.40

Gross earnings Charge Tax NI Take home pay Family credit Rent rebate Community charge benefit Total net income Net income after rent and community charge
60.00 0.00 2.18 57.82 64.10 10.35 3.90 152.92 117.49
80.00 0.00 3.98 76.02 54.46 4.79 2.62 154.64 119.21
100.00 0.89 5.78 93.33 42.34 1.41 1.84 155.67 120.24
120.00 5.89 7.58 106.53 33.10 0.00 1.24 157.62 122.19
140.00 10.89 9.38 119.73 23.86 0.00 0.65 160.99 125.56
160.00 15.89 11.18 132.93 14.62 0.00 0.06 164.36 128.93
180.00 20.89 12.98 146.13 5.38 0.00 0.00 168.26 132.83
200.00 25.89 14.78 159.33 0.00 0.00 0.00 176.08 140.65

Married couple with three children aged 8, 11 and 15
£ per week
Child Benefit 24.25
Assumed Rent 26.03
Assumed Community Charge 9.40

Gross earnings Charge Tax National Insurance Take home pay Family credit Rent rebate Community charge benefit Total net income Net income after rent and community charge
60.00 0.00 2.18 57.82 80.20 8.01 3.36 173.64 138.21
80.00 0.00 3.98 76.02 70.56 2.45 2.08 175.36 139.93
100.00 0.89 5.78 93.33 58.44 0.00 1.30 177.32 141.89
120.00 5.89 7.58 106.53 49.20 0.00 0.70 180.68 145.25
140.00 10.89 9.38 119.73 39.96 0.00 0.11 184.05 148.62
160.00 15.89 11.18 132.93 30.72 0.00 0.00 187.90 152.47
180.00 20.89 12.98 146.13 21.48 0.00 0.00 191.86 156.43
200.00 25.89 14.78 159.33 12.24 0.00 0.00 195.82 160.39

Married couple with Four children aged 3, 8, 11 and 15
£ per week
Child Benefit 31.75
Assumed Rent 26.03
Assumed Community Charge 9.40

Gross earnings Charge Tax National Insurance Take home pay Family credit Rent rebate Community charge benefit Total net income Net income after rent and community charge
60.00 0.00 2.18 57.82 89.90 5.67 2.82 187.96 152.53
80.00 0.00 3.98 76.02 80.26 0.00 1.54 189.57 154.14
100.00 0.89 5.78 93.33 68.14 0.00 0.76 193.98 158.55
120.00 5.89 7.58 106.53 58.90 0.00 0.16 197.34 161.91
140.00 10.89 9.38 119.73 49.66 0.00 0.00 201.14 165.71
160.00 15.89 11.18 132.93 40.42 0.00 0.00 205.10 169.67
180.00 20.89 12.98 146.13 31.18 0.00 0.00 209.06 173.63
200.00 25.89 14.78 159.33 21.94 0.00 0.00 213.02 177.59