asked the Chancellor of the Exchequer if he will update the reply given to the hon. Member for Norfolk, North Official Report,31 July 1978, column 66, comparing total net annual tax liability, income tax plus national insurance contributions, less child benefit where appropriate, for each of the following categories: a single person, two

Pursuant to my answer of 23 November, such corresponding figures as are readily available for earnings and retail prices are given in the table below:single people, a married couple, a two-wage married couple, a married couple with two children, and a married couple with four children, assuming earnings equal to 50 per cent., 75 per cent., 100 per cent., 150 per cent., 200 per cent. and 300 per cent. of average male manual earnings, and that the taxpayer is contracted into the State pension scheme and itemising the increase or decrease in net tax liability since May 1978 in every case.

The figures are as follows. They are on the same basis as the previous answer but have been updated now that the April 1978 and April 1979 new earnings survey figures of average earnings are available.The assumed level of average earnings for May 1979 has been obtained by updating the new earnings survey estimate of average earnings of full-time adult male manual workers in April 1979 taking account of movements in a centred 3-month moving average of the whole economy index of average earnings of all employees.