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Personal Incomes

Volume 972: debated on Monday 22 October 1979

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asked the Chancellor of the Exchequer how many people in the West Midlands region earn under £10,000 a year and how many over this amount according to PAYE statistics.

The latest available figures, from the Inland Revenue's survey of personal incomes, show that for 1976–77 11,000 people resident in West Midlands region—counting married women separately—received wages and salaries in excess of £10,000 in respect of their main employment taxable under PAYE. There were 2,400,000 people with main employment income below £10,000, covered by PAYE schemes. These figures are comparable with the aggregate distributions shown in table 132 of "The Survey of Personal Incomes 1975–76 and 1976–77"—Her Majesty's Stationery Office—a copy of which is available in the Library. The income figures relate to pay after deduction of any superannuation contributions and allowable expenses, but including any taxable expenses or benefits.

asked the Chancellor of the Exchequer to what extent a single person and a married man with a wife's allowance with salaries and pensions of £21,000 per annum and a car supplied with all costs paid worth £10,000 per annum would be liable to tax on this emolument; and what would be the actual tax liability in these cases.

Tax liability on car benefits depends on several factors. If tax were chargeable on £10,000, taken as the highest slice of income where the only other source of income was a salary and/or pension of £21,000 per annum, the tax payable would be as follows:

Single person£5,733
Married couple£5,668