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Personal Incomes

Volume 958: debated on Monday 20 November 1978

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asked the Chancellor of the Exchequer what is the annual tax and national insurance liability of a single wage married couple with two children, earning £80 a week, assuming only the personal tax allowances apply and that the father is contracted in to the State pensions scheme; and what is the comparable figure in each of the other EEC member States.

The information requested is as follows:

Income taxes net of child benefitsSocial security contributionsTotal
£££
Belgium—491404—87
(–475)(–71)
Denmark—15658—98
(176)(234)
France—244349105
Germany—225674449
Ireland100203303
Italy241314555
Luxembourg—46650034
Netherlands—388861473
United Kingdom470270740

Notes

  • 1. All figures relate to income of the year 1978, with the exception of the United Kingdom and the Republic of Ireland (1978–79), and France (1977—French tax rates are fixed in arrear).
  • 2. The tax figures take account of persona; allowances and reliefs, minimum expenses deductions, deductible social security contributions, employment income reliefs, and any other flat rate reliefs. The income is assumed to be wholly earned by the husband.
  • 3. Any child benefits receivable by individuals have been set off against the income taxes, as is OECD practice.
  • 4. The figures in brackets include local income taxes—for Belgium the local income tax surcharges at the usual rates, and for Denmark, the income taxes chargeable in Copenhagen.
  • 5. Currency conversions were made at the exchange rates prevailing on 3rd November 1978. The exchange rate between the United Kingdom and overseas countries currencies may not fully reflect differences in consumers' purchasing power between the United Kingdom and those countries.
  • 6. The minus signs denote an excess of social security benefits over tax and/or social security contributions.