§ Mr. MacShaneTo ask the Chancellor of the Exchequer, pursuant to his answers of 20 April 1998,Official Report, columns 400–02, and 5 June 1998, Official Report, columns 386–90, if he will provide comparable figures for two earner married couples where the income is split between them in the ratio of 60:40. [49187]
§ Dawn PrimaroloThe information requested is contained in the table.
Two earner married couple with income split in the ratio 60:40—for the 1998/99 tax year Gross income (£ per week) 150 200 250 300 400 NICs 3.88 9.76 14.76 19.76 31.76 Income Tax 0 2.38 12.25 22.75 49.05 Tax and NICs as percentage of gross earnings 2.6 6.1 10.8 14.2 20.2 Net Income 146.12 187.86 222.99 257.49 319.19 Equivalised Net Income 146.12 187.86 222.99 257.49 319.19 Notes
1. The figures are calculated on the basis that all earnings are from employment and that there are no other sources of income.
2. The Married Couples Allowance has been allocated to the person earning 60% of the total.
3. The standard McClements scales have been used to determine equivalised income. This is the same process that is used in the DSS's Households Below Average Income publication.
Some of these families may also be entitled to housing benefit and council tax benefit. However, as this will depend upon the composition of the housing costs (between mortgage payments, council tax, and rent) housing benefit and council tax benefit have been left out of these figures.