§ Mr. MaudeTo ask the Chancellor of the Exchequer (1) if he will estimate the average weekly payments for the tax year (1) 1996–97, (2) 1997–98 and (3) 1998–99 for (i) national insurance contributions and (ii) income tax for a single person on(a) 87 per cent., (b) 116 per cent. and (c) 174 per cent. of median gross male full-time earnings; [47110]
(2) if he will provide latest estimates of the average weekly payments for the tax year (1) 1996–97, (2) 1997–98 and (3) 1998–99 for (i) national insurance contributions and (ii) income tax for a married couple, male earning and female not earning, with two children, on total family earnings of each of (a) 87 per cent., (b) 116 per cent. and (c) 174 per cent. of median gross male full-time earnings; [47109]
(3) if he will provide latest estimates of the average weekly payments for the tax years (1) 1996–97, (2) 1997–98 and (3) 1998–99 for (i) national insurance contributions and (ii) income tax for a married couple, male earning and female not earning, with no children, on total family earnings of (a) 87 per cent., (b) 116 per cent. and (c) 174 per cent. of median gross male full-time earnings; [47111]
509W
§ Dawn PrimaroloThe data requested are given in the table. Changes in tax and NICs payments reflect earnings growth over the 2 years. The numbers do not include the
Income Tax and NICs at percentages of gross median male full-time earnings of employees from employment £ per week Year Percentage of gross earnings 87 100 116 174 Single person 1996–97 Gross earnings 297.80 342.30 397.07 595.60 Income tax 51.10 61.78 74.93 127.82 Percentage 17.2 18.0 18.9 21.5 NICs 24.9 29.35 34.83 40.62 Percentage 8.4 8.6 8.8 6.8 1997–98 Gross earnings 311.98 358.60 415.98 623.96 Income tax 51.50 62.22 75.42 130.79 Percentage 16.5 17.4 18.1 21.0 NICs 26.24 30.90 36.64 41.54 Percentage 8.4 8.6 8.8 6.7 1998–99 Gross earnings 326.08 374.80 434.77 652.15 Income tax 53.97 65.17 78.97 137.53 Percentage 16.6 17.4 18.2 21.1 NICs 27.49 32.36 38.36 43.38 Percentage 8.4 8.6 8.8 6.7 Married, 1 earner no children Married, 1 earner 2 children 1996–97 Gross earnings 297.80 342.30 397.07 595.60 Income tax 45.93 56.61 69.76 122.65 Percentage 15.4 16.5 17.6 20.6 NICs 24.90 29.35 34.83 40.62 Percentage 8.4 8.6 8.8 6.8 1997–98 Gross earnings 311.98 358.60 415.98 623.96 Income tax 46.22 56.94 70.14 125.51 Percentage 14.8 15.9 16.9 20.1 NICs 26.24 30.90 36.64 41.54 Percentage 8.4 8.6 8.8 6.7 1998–99 Gross earnings 326.08 374.80 434.77 652.15 Income tax 48.49 59.69 73.49 132.05 Percentage 14.9 15.9 16.9 20.2 NICs 27.49 32.36 38.36 43.38 Percentage 8.4 8.6 8.8 6.7 Note:
1. Income tax payments are calculated on the basis that the households receive no tax reliefs other than the standard allowances and have income only from employment. All earners are assumed to pay Class 1 national insurance contributions at the contract-in rate.
2. Earnings are based on £342.3 in 1996–97, £358.6 in 1997–98 and £374.8 in 1998–99.