HC Deb 13 May 1999 vol 331 cc210-1W
Mr. Field

To ask the Chancellor of the Exchequer if he will estimate the gain from work for a one-earner couple on £200 per week with two children under 11 years(a) previous to the 1998 Budget, (b) after the 1998 Budget and (c) after the 1999 Budget. [83762]

Dawn Primarolo

The data requested is given in the table:

Gain from work for a one-earner couple on £200 per week with two children under 11 years
£ per week
1997–98 1998–99 1999–2000
Gross earnings 200.00 200.00 200.00
Net earnings after FC/WFTC 185.65 189.29 232.90
JSA 110.95 113.60 121.05
Gain from work 74.70 75.69 111.85

Notes:

  1. 1. Net earnings are gross earnings minus income tax and National Insurance plus Family Credit/Working Families Tax Credit.
  2. 2. Income tax payments are calculated on the basis that the household receives no tax reliefs other than the standard allowances and only have income from employment.
  3. 3. All earners are assumed to pay Class 1 national insurance contributions at the contracted-in rate.
  4. 4. 1999 net earnings assume all tax and NIC measures announced in the 1999 Budget and due to be introduced after 1999–2000 are already in place.
  5. 5. For the calculation of JSA both members of the couple are assumed to be 18 years or over.
  6. 6. Net income is before housing costs.