HC Deb 14 April 1994 vol 241 cc274-5W
Mr. Jim Cunningham

To ask the Chancellor of the Exchequer if he will estimate the number of people earning less than £64,000 a year who are now paying more tax than they did in 1979.

17. Mr. Grocott

To ask the Chancellor of the Exchequer if he will estimate the number of people earning less than £64,000 a year who are now paying more tax than they did in 1979.

19. Mr. Denham

To ask the Chancellor of the Exchequer if he will estimate the number of people earning less than £64,000 a year who are now paying more tax than they did in 1979.

Mr. Dorrell

In 1994–95 no-one will pay more income tax than they would under a 1978–79 indexed regime.

Sir David Knox

To ask the Chancellor of the Exchequer if he will publish figures showing the thresholds for higher-rate income tax, at current prices, at constant prices and as percentages of average male earnings in each year from 1979–80 to 1993–94 together with estimates of 1994–95, for single people, single-wage married couples and two-wage married couples.

Mr. Dorrell

The information is in the table.

Higher rate tax threshold
At current prices At constant prices1 As a percentage of average male earnings2
Single person Married couple, 1 earner Married couple, 2 earners3 Person in receipt of full married couple's allowance4 Single person Married couple, 1 earner Married couple, 2 earners3 Person in receipt of full married couple's allowance4 Single person Married couple, 1 earner Married couple, 2 earners3 Person in receipt of full married couple's allowance4
(£) (£) (£) (£) (£) (£) (£) (£) (per cent.) (per cent.) (per cent.) (per cent.)
1979–80 11,165 11,815 12,980 27,630 29,238 32,121 196 208 228
1980–81 12,625 13,395 14,770 26,844 28,481 31,405 185 196 216
1981–82 12,625 13,395 14,770 24,083 25,552 28,175 166 177 195
1982–83 14,365 15,245 16,810 25,602 27,170 29,959 176 186 205
1983–84 16,385 17,395 19,180 27,912 29,632 32,673 184 196 216
1984–85 17,405 18,555 20,560 28,206 30,070 33,319 181 193 214
1985–86 18,405 19,655 21,860 28,175 30,088 33,464 178 190 212
1986–87 19,535 20,855 23,190 28,966 30,924 34,386 176 188 209
1987–88 20,325 21,695 24,120 28,993 30,948 34,407 167 179 199
1988–89 21,905 23,395 26,000 29,468 31,473 34,977 164 176 195
1989–90 23,485 25,075 27,860 29,306 31,290 34,766 161 172 191
1990–91 23,705 25,425 26,984 28,941 149 160
1991–92 26,995 28,715 29,316 31,184 158 168
1992–93 27,145 28,865 28,589 30,401 150 160
1993–94 27,145 28,865 28,025 29,801 145 154
1994–95 27,145 27,145 27,145 27,145 139 139
1 Provisional. At 1994–95 prices based on Budget assumptions of a 2 per cent. growth in the RPI in 1993–94 and 3.25 per cent. growth in 1994–95.
2 Full-time males paid at adult rates working a full week (all occupations). Provisional for 1993–94 and 1994–95.
3 Assumes wife's earnings election not made.
4 Independent taxation for 1990–91 onwards.

Mr. Jim Cunningham

To ask the Chancellor of the Exchequer how many representations he has now received concerning the increase in the number of people who will have to pay income tax as a result of his decision to freeze income tax allowances.

Mr. Dorrell

Treasury Ministers have received a number of representations about the freezing of allowances.

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