§ Dr. MarekTo ask the Chancellor of the Exchequer, pursuant to his answer of 19 January,Official Report, column 148, what information he has on the average income tax liability of each decile group of tax-paying married men for the years 1986–87 to 1989–90.
§ Mr. DorrellFor years prior to the introduction of independent taxation income tax liability was calculated on a tax unit basis and a married couple was counted as one tax unit. The table shows the average income tax liability of those tax units comprising a married couple, and the figures include the liability on both the husband's and the wife's income.
Decile groups of taxpaying married couple tax units Per cent. Average income tax liability (£ per year) 1986–87 1987–88 1988–89 1989–90 Bottom 10 180 150 140 180 10–20 450 430 410 520 20–30 720 710 680 810 30–40 970 990 980 1,100 40–50 1,300 1,300 1,300 1,400 50–60 1,600 1,600 1,600 1,700 60–70 1,900 2,000 2,000 2,100 70–80 2,400 2,500 2,500 2,800 80–90 3,200 3,300 3,300 3,900 Top 10 8,300 9,000 9,200 10,700 Average 2,800 2,900 2,900 3,300