§ Dr. MarekTo ask the Chancellor of the Exchequer what was the average tax charge in the United Kingdom on a married man with two children with earnings in each of the decile groups in each financial year since 1986–87.
§ Mr. Dorrell[holding answer 18 January 1993]: Information is available only for income tax. With the introduction of independent taxation in 1990–91, comparable figures are available for the years 1990–91 and 1991–92. Information for earlier years could be provided only at disproportionate cost. In calculating decile groups it is appropriate to take account of the tax liability on total income for income tax purposes, not just earnings. Income tax liability is not affected by the number of children so the figures below include all married men who pay income tax.
Decile groups of taxpaying married men Average income tax liability (£ per year) Per cent. 1990– 1991– Bottom 10 120 130 10 – 20 400 420 20 – 30 680 730 30 – 40 980 1,000 40 –50 1,300 1,400 50 – 60 1,600 1,700 60 – 70 2,000 2,200 70 – 80 2,600 2,800 80 – 90 3,600 3,900 Top 10 10,400 11,200 Average 3,200 3,500