HC Deb 07 March 1994 vol 239 c32W
Mr. Bayley

To ask the Chancellor of the Exchequer what weekly amount of money and what percentage of their gross earnings a single earner couple with two children on average earnings in(a) Yorkshire and Humberside, (b) north Yorkshire, (c) west Yorkshire, (d) south Yorkshire and (e) Humberside paid in (i) income tax less child benefit, (ii) national insurance contributions and (iii) VAT in 1978–79; and what amount and percentage of their gross earnings each of those average families will have paid in 1994–95.

Mr. Dorrell

The available information for 1978–79 and 1993–94 is shown in the table. Tax payments in 1994–95 will depend on earnings growth in each region.

Yorkshire and Humberside—income tax and national insurance contributions as a percentage of earnings
1978–79 1993–94
Income tax less child benefit 12.6 10.7
National insurance contributions 6.5 7.8

Notes to table

  1. 1. Income tax payments are calculated on the assumption that the households receive no tax reliefs other than the standard allowances and only have income from employment. All earners are assumed to pay class 1 NI contributions at the contracted-in rate.
  2. 2. Child benefit is treated as a negative income tax.
  3. 3. Average earnings are taken to be the average gross weekly earnings of all full-time males at adult rates with pay unaffected by absence in April of each year.