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16 Income Tax (Charge And Rates For 1977–78)

Volume 929: debated on Monday 4 April 1977

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Motion made, and Question,

That income tax for the year 1977–78 shall be charged at the basic rate of 35 per cent.; and—
  • (a) in respect of so much of an individual's total income as exceeds £6,000 at such higher rates as are specified in the Table below; and
  • (b) in respect of so much of the investment income included in an individual's total income as exceeds £1,500 at the additional rates of 10 per cent. for the first £500 of the excess and 15 per cent. for the remainder;
  • except that, in the case of an individual who shows that, at any time within that year, his age or that of his wife, living with him was sixty-five years or more, paragraph (b) above shall have effect with the substitution for the reference to £1,500 of a reference to £2,000.

    Division No. 102]

    AYES

    [10.33 p.m.

    Abse, LeoCrawshaw, RichardGlyn, Dr. Alan
    Adley, RobertCronin, JohnGolding, John
    Anderson, DonaldCrouch, DavidGoodhew, Victor
    Archer, PeterCrowther, Stan (Rotherham)Gould, Bryan
    Armstrong, ErnestCryer, BobGourlay, Harry
    Ashley, JackCunningham, G. (Islington S.)Gow, Ian (Eastbourne)
    Ashton, JoeCunningham, Dr. J. (Whiteh)Graham, Ted
    Atkins, Rt. Hon. H. (Spelthorne)Davidson, ArthurGrant, George (Morpeth)
    Bagier, Gordon A. T.Davies, Bryan (Enfield N.)Grant, John (Islington C.)
    Barnett, Guy (Greenwich)Davies, Denzil (Llanelli)Grieve, Percy
    Barnett, Rt. Hon. Joel (Heywood)Davies, Ifor (Gower)Hamilton, W. W. (Central Fife)
    Bates, AlfDavis, Clinton (Hackney C.)Hampson, Dr. Keith
    Beith, A. J.Deakins, EricHannam, John
    Benyon, W.Dean, Joseph (Leeds West)Hardy, Peter
    Berry, Hon. Anthonyde Freitas, Rt. Hon. Sir GeoffreyHarrison, Col Sir Harwood (Eye)
    Bishop, E. S.Dell, Rt. Hon. EdmundHarrison, Walter (Wakefield)
    Blenkinsop, ArthurDempsey, JamesHattersley, Rt. Hon. Roy
    Boardman, H.Dodsworth, GeoffreyHatton, Frank
    Booth, Rt. Hon. AlbertDoig, PeterHawkins, Paul
    Boscawen, Hon. RobertDormand, J. D.Hayman, Mrs. Helene
    Bottomley, Rt. Hon. ArthurDouglas-Hamilton, Lord JamesHealey, Rt. Hon. Denis
    Boyden, James (Bish Auck)Douglas-Mann, BruceHeath, Rt. Hon. Edward
    Bradley, TomDrayson, BurnabyHicks, Robert
    Braine, Sir BernardDunn, James A.Hodgson, Robin
    Brocklebank-Fowler, C.Dunnett, JackHoram, John
    Brooke, PeterDunwoody, Mrs. GwynethHowe, Rt. Hon. Sir Geoffrey
    Brotherton, MichaelDurant, TonyHowell, David (Guildford)
    Broughton, Sir AlfredDykes, HughHowell, Rt. Hon. Denis (B'ham, Sm H)
    Brown, Hugh D. (Provan)Eadie, AlexHowells, Geraint (Cardigan)
    Brown, Robert C. (Newcastle W.)Eden, Rt. Hon. Sir JohnHuckfield, Les
    Buchanan, RichardElliott, Sir WilliamHughes, Rt. Hon. C. (Anglesey)
    Budgen, NickEllis, Tom (Wrexham)Hughes, Mark (Durham)
    Butler, Adam (Bosworth)Emery, PeterHughes, Robert (Aberdeen N.)
    Butler, Mrs. Joyce (Wood Green)English, MichaelHunt, David (Wirral)
    Callaghan, Rt. Hon. J. (Cardiff SE)Ennals, DavidHunter, Adam
    Campbell, IanEvans, Ioan (Aberdare)Hutchison, Michael Clark
    Cant, R. B.Ewing, Harry (Stirling)Irvine, Rt. Hon. Sir A. (Edge Hill)
    Carlisle, MarkEyre, ReginaldIrving, Rt. Hon. S. (Dartford)
    Carter, RayFairbairn, NicholasJackson, Colin (Brighouse)
    Cartwright, JohnFairgrieve, RussellJackson, Miss Margaret (Lincoln)
    Channcn, PaulFaulds, AndrewJames, David
    Clark, Alan (Plymouth, Sutton)Finsberg, GeoffreyJanner, Greville
    Clark, William (Croydon S.)Fitch, Alan (Wigan)Jay, Rt. Hon. Douglas
    Clarke, Kenneth (Rushcliffe)Foot, Rt. Hon. MichaelJenkin, Rt. Hon. P. (Wanst'd & W'df'd)
    Clegg, WalterForrester, JohnJohn, Brynmor
    Cocks, Rt. Hon. MichaelFowler, Gerald (The Wrekin)Johnson, James (Hull West)
    Cohen, StanleyFowler, Norman (Sutton C'f'd)Johnson, Walter (Derby S.)
    Coleman, DonaldFraser, John (Lambeth, N'w'd)Jones, Alec (Rhondda)
    Concannon, J. D.Freeson, ReginaldJones, Barry (East Flint)
    Conlan, BernardFry, PeterJones, Dan (Burnley)
    Cooke, Robert (Bristol W.)Garrett, John (Norwich S.)Kaufman, Gerald
    Cope, JohnGarrett, W. E. (Wallsend)Kershaw, Anthony
    Corbett, RobinGeorge, BruceKilfedder, James
    Cowans, HarryGilbert, Dr. JohnKitson, Sir Timothy
    Cox, Thomas (Tooting)Ginsburg, DavidKnox, David

    TABLE

    Part of excess over £6,000

    Higher rate

    The first £1,00040 per cent.
    The next £1,00045 per cent.
    The next £1,00050 per cent.
    The next £1,00055 per cent.
    The next £2,00060 per cent.
    The next £2,00065 per cent.
    The next £2,00070 per cent.
    The next £5,00075 per cent.
    The remainder83 per cent.

    And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.—[ Mr. Healey.]

    put forthwith pursuant to Standing Order No. 94 ( Ways and Means motions):—

    The House divided: Ayes 369, Noes 54.

    Lamborn, HarryNeubert, MichaelSpence, John
    Lamont, NormanNewton, TonySpicer, Jim (W Dorset)
    Lawrence, IvanNoble, MikeSpriggs, Leslie
    Lawson, NigelNormanton, TomStallard, A. W.
    Leadbitter, TedNott, JohnStanbrook, Ivor
    Lester, Jim (Beeston)Oakes, GordonStanley, John
    Lestor, Miss Joan (Eton & Slough)Ogden, EricSteel, Rt. Hon. David
    Lever, Rt. Hon. HaroldO'Halloran, MichaelSteen, Anthony (Wavertree)
    Lewis, Ron (Carlisle)Onslow, CranleyStewart, Ian (Hitchin)
    Lipton, MarcusOppenhelm, Mrs. SallyStewart, Rt. Hon. M. (Fulham)
    Lomas, KennethOrbach, MauriceStoddart, David
    Luard, EvanOrme, Rt. Hon. StanleyStott, Roger
    Luce, RichardOsborn, JohnStradling Thomas, J.
    Lyons, Edward (Bradford W.)Padley, WalterStrang, Gavin
    Mabon, Rt. Hon. Dr. J. DicksonPage, John (Harrow West)Strauss, Rt. Hon. G. R.
    McCartney, HughPage, Rt. Hon. R. Graham (Crosby)Summerskill, Hon. Dr. Shirley
    McCrindle, RobertPage, Richard (Workington)Tapsell, Peter
    McCusker, H.Palmer, ArthurTaylor, Mrs. Ann (Bolton W.)
    McElhone, FrankPardoe, JohnTaylor, Teddy (Cathcart)
    MacFarquhar, RoderickPark, GeorgeTebbit, Norman
    MacGregor, JohnParker, JohnThatcher, Rt. Hon. Margaret
    McGuire, Michael (Ince)Pavitt, LaurieThomas, Jeffrey (Abertillery)
    Mackay, Andrew JamesPendry, TomThomas, Mike (Newcastle E.)
    MacKenzie, GregorPenhaligon, DavidThomas, Rt. Hon. P. (Hendon S.)
    Mackintosh, John P.Percival, IanTierney, Sydney
    Maclennan, RobertPerry, ErnestTinn, James
    McMillan, Tom (Glasgow C.)Pink, R. BonnerTrotter, Neville
    McNamara, KevinPrentice, Rt. Hon. RegTuck, Raphael
    Magee, BryanPrice, David (Eastleigh)Urwin, T. W.
    Mahon, SimonPrice, William (Rugby)Varley, Rt. Hon. Eric G.
    Mallalieu, J. P. W.Pym, Rt. Hon. FrancisVaughan, Dr. Gerard
    Marks, KennethRadice, GilesViggers, Peter
    Marquand, DavidRathbone, TimWainwright, Edwin (Dearne V.)
    Rees, Rt. Hon. Merlyn (Leeds S.)Wakeham, John
    Marshall, Dr. Edmund (Goole)Rees, Peter (Dover & Deal)Walden, Brian (B'ham, L'dyw'd)
    Marshall, Michael (Arundle)Rees, Davies, W. R.Walker, Harold (Doncaster)
    Marten, NeilReid, GeorgeWalker, Rt. Hon. P. (Worcester)
    Mates, MichaelRenton, Rt. Hon. Sir D. (Hunts)Walker, Terry (Kingswood)
    Mather, CarolRhys Williams, Sir BrandonWalker-Smith Rt. Hon. Sir Derek
    Maude, AngusRifkind, MalcolmWard, Michael
    Mawby, RayRoberts, Albert (Normanton)Watkins, David
    Mayhew, PatrickRoberts, Michael (Cardiff NW)Watkinson, John
    Meacher, MichaelRobinson, GeoffreyWeatherill, Bernard
    Mellish, Rt. Hon. RobertRoderick, CaerwynWeetch, Ken
    Mendelson, JohnRodgers, Sir John (Sevenoaks)Weitzman, David
    Mayer, Sir AnthonyRodgers, Rt. Hon. W. (Stockton)Wellbeloved, James
    Millan, Rt. Hon. BruceRoss, Stephen (Isle of Wight)White, Frank R. (Bury)
    Miller, Hal (Bromsgrove)Ross, Rt. Hon. W. (Kilmarnock)White, James (Pollok)
    Miller, Mrs. Millie (Ilford N.)Rossi, Hugh (Hornsey)Whitehead, Phillip
    Mills, PeterRowlands, TedWhitelaw, Rt. Hon. William
    Miscampbell, NormanRyman, JohnWhitlock, William
    Mitchell, R. C. (Soton, Itches)Sainsbury, TimWiggin, Jerry
    Monro, HectorSandelson, NevilleWilley, Rt. Hon. Frederick
    Montgomery, FergusSedgemore, BrianWilliams, Rt. Hon. Alan (Swansea W.)
    Moonman, EricShaw, Arnold (Ilford South)Williams, Alan Lee (Hornch'ch)
    More, Jasper (Ludlow)Shaw, Giles (Pudsey)Williams, Rt. Hon. Shirley (Hertford)
    Morgan, GeraintSheldon, Rt. Hon. RobertWilliams, Sir Thomas (Warrington)
    Morgan-Giles, Rear-AdmiralShepherd, ColinWilson, Alexander (Hamilton)
    Morris, Alfred (Wythenshawe)Shersby, MichaelWilson, Rt. Hon. Sir Harold (Huyton)
    Morris, Charles R. (Openshaw)Shore, Rt. Hon. PeterWilson, William (Coventry SE)
    Morris, Rt. Hon. J. (Aberavon)Short, Mrs. Renée (Wolv NE)Woodall Alec
    Morris, Michael (Northampton S.)Silkin, Rt. Hon. John (Deptford)Wrigglesworth, Ian
    Morrison, Charles (Devizes)Silkin, Rt. Hon. S. C. (Dulwich)Young, David (Bolton E.)
    Morrison, Hon. Peter (Chester)Silvester, FredYoung, Sir G. (Ealing, Acton)
    Moyle, RolandSims, RogerYounger, Hon. George
    Mudd, DavidSinclair, Sir George
    Mulley, Rt. Hon. FrederickSmall, William

    TELLERS FOR THE AYES:

    Murray, Rt. Hon. Ronald KingSmith, Cyril (Rochdale)Mr. Joseph Harper and
    Neave, AireySmith, Dudley (Warwick)Mr. James Hamilton.
    Nelson, AnthonySnape, Peter

    NOES

    Allaun, FrankFernyhough, Rt. Hon. E.Lamond, James
    Atkinson, NormanFlannery, MartinLatham, Arthur (Paddington)
    Bennett, Andrew (Stockport N.)Fletcher, Ted (Darlington)Lee, John
    Callaghan, Jim (Middleton & P)Heffer, Eric S.Loyden, Eddie
    Canavan, DennisHoyle, Doug (Nelson)Lyon, Alexander (York)
    Carter-Jones, LewisHughes, Roy (Newport)McDonald, Dr. Oonagh
    Colquhoun, Ms MaureenJeger, Mrs. LenaMadden, Max
    Cook, Robin F. (Edin C.)Jenkins, Hugh (Putney)Marshall, Jim (Leicester S.)
    Craigen, Jim (Maryhill)Kelley, RichardMaynard, Miss Joan
    Edge, GeoffKerr, RussellNewens, Stanley
    Ellis, John (Brigg & Scun)Kilroy-Silk, RobertOvenden, John
    Evans, Fred (Caerphilly)Kinnock, NellParry, Robert
    Evans, John (Newton)Lamble, DavidPrescott, John

    Price, C. (Lewisham W.)Selby, HarryTorney, Tom
    Richardson, Miss JoSkinner, DennisWise, Mrs. Audrey
    Roberts, Gwilym (Cannock)Smith, John (N Lanarkshire)Woof, Robert
    Rodgers, George (Chorley)Swain, Thomas

    TELLERS FOR THE NOES:

    Rooker, J. W.Thomas, Ron (Bristol NW)Mr. Sidney Bidwell and
    Rose, Paul B.Thorne, Stan (Preston South)Mr. Ian Mikardo.

    Question accordingly agreed to.

    By leave of the House, and only by leave of the House, I will put motions Nos. 17 to 35 without reading the titles.