a) half average earnings, ( b) two-thirds average earnings, ( c) average earnings, ( d) twice average

earnings and ( e) five times average earnings for each year since 1964;

(3) what percentage of income was paid in tax and national insurance contributions for a married man earning ( a) half average earnings, ( b) two-thirds average earnings, ( c) average earnings and ( d) five times average earnings for each year since 1964.

For years up to 1969–70 the average earnings are the annual equivalents of the average weekly earnings of males aged 21 and over in manufacturing and certain other industries at October in each year. For 1970–71 to 1977–78 the figures are based on the averages of the new earnings survey estimates of the average earnings of full time adult male manual workers at the start and finish of each tax year. To give an estimate for 1978–79 the April 1978 NES figure has been updated, by the monthly index of average earnings to August 1978, and this has been used for 1978–79. In the case of the married man with two children, the figures of income include family allowance or child benefit, as appropriate, in addition to earnings.

It has been assumed that the employees were not contracted out of the earnings-related or graduated pension schemes.

It has been assumed that married men with children would relinquish family allowance between 1968–69 and 1976–77 if on 10 times average earnings and between 1970–71 and 1976–77 if on five times average earnings.