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Employment Classification

Volume 929: debated on Friday 1 April 1977

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asked the Chancellor of the Exchequer (1) how many persons in 1975–76 declared income for purposes of income tax assessment as deriving from employment, part-time or full-time, as waitresses;(2) how many persons in 1975–76 declared income for purposes of income tax assessment as deriving from employment, part-time or full-time, as waiters;(3) how many persons in 1975–76 declared income for purposes of income tax assessment as deriving from employment, part-time or full-time, as window cleaners;(4) how many persons in 197–576 declared income for purposes of income tax assessment as deriving from employment, part-time or full-time, as bookmakers' chalkers;(5) how many persons in 1975–76 declared income for purposes of income tax assessment as deriving from employment, part-time or full-time, as bingo callers;(6) how many persons in 1975–76 declared income for purposes of income tax assessment as deriving from employment, part-time or full-time, as self-employed hairdressers;(7) how many persons in 1975–76 declared income for purposes of income tax assessment as deriving from employment, part-time or full-time, as self-employed repair men;(8) how many persons in 1975–76 declared income for purposes of income tax assessment as deriving from employment, part-time or full-time, as clothing trade outworkers;(9) how many persons in 1975–76 declared income for purposes of income tax assessment as deriving from employment, part-time or full-time, as prostitutes;(10) how many persons in 1975–76 declared income for purposes of income tax assessment as deriving from employment, part-time or full-time, as minicab drivers;

(11) how many persons in 1975–76 declared income for purposes of income tax assessment as deriving from employment, part-time or full-time, as barmen;

(12) how many persons in 1975–76 declared income for purposes of income tax assessment as deriving from employment, part-time or full-time, as barmaids.

I regret that this information is not available. Inland Revenue analyses both of employed and self-employed persons are based broadly speaking on the Minimum List Headings within the Standard Industrial Classification (1968 Revision) and it is not possible to provide a more detailed breakdown.

At current PricesAt 1976 Prices
19381946197619381946
£££££
(a) Single person's allowance
50 per cent. of average earnings0·120·594·951·083·15
100 per cent. of average earnings0·190·954·951·725·08
150 per cent. of average earnings0·460·955·024·155·08
200 per cent. of average earnings0·530·956·624·795·08
300 per cent. of average earnings0·530·958·634·795·08
(b) Wife's earned income allowance
50 per cent. of average earnings4·09
100 per cent. of average earnings0·394·952·08
150 per cent. of average earnings0·060·944·950·545·02
200 per cent. of average earnings0·070·955·780·635·08
300 per cent. of average earnings0·240·958·322·175·08
(c) Married person's allowance
50 per cent. of average earnings0·120·667·301·083·53
100 per cent. of average earnings0·261·467·302·357·80
150 per cent. of average earnings0·581·567·385·248·34
200 per cent. of average earnings0·851·569·657·678·34
300 per cent. of average earnings0·951·5612·678·588·34
Average earnings for 1938 and 1946 are the annual equivalents of the average weekly earnings of full-time male manual workers aged 21 and over in manufacturing and certain other industries at October of each year. Those for 1976 are the April 1976 New Earnings Survey estimates of the average earnings of similar workers in all industries and services.The price index used for 1938 and 1946 is that given in table 2 of "The Internal Purchasing Power of the Pound" published by the CSO; for the calendar year