§ Mr. Nicholas BrownTo ask the Chancellor of the Exchequer how much in real terms the average annual tax payments of a man with no allowances and reliefs other than the married couple's allowance earning(a) £5,000, (b) £10,000, (c) £15,000 and (d) £20,000 have changed since 1978–79.
§ Mr. DorrellIncome tax for a married man as a percentage of gross income is as follows:
Income in 1992–93 £ Income tax1 1992–93 per cent. 1978–792 5,000 0 0 10,000 11.1 11.9 15,000 15.7 18.9 20,000 18.0 22.4 1 Assuming that the only allowances and reliefs available are the married man's allowance in 1978–79 and the personal allowance plus the married couple's allowance in 1992–93. In each case the wife is assumed to have no income. 2 Calculations for 1978–79 are based on the income tax regime for that year applied to levels of income adjusted from the 1992–93 figures in line with the change in average male earnings.