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Personal Taxation

Volume 14: debated on Thursday 3 December 1981

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asked the Chancellor of the Exchequer if he will publish in the Official Report tables showing the amount, in current prices, and the proportion in percentages of personal income, taken by (a) income taxes, (b) national insurance contributions, (c) value-added tax, (d) other central Government indirect taxes, (e) the aggregate of (a) to (d), (f) average domestic rate payments and (g) the aggregate of (a) to (d) and (f) for (i) a single person, (ii) a married couple without children both working, (iii) a married couple with two children, husband in work, wife not working, in each case at 50 per cent., 75 per cent., 100 per cent., 150 per cent. and 200 per cent. of average earnings, and child benefits where appropriate, and (iv) a married couple with two children on unemployment and supplementary benefit for each financial year from and including 1978–79 to 1981–82.

[pursuant to his reply, 27 November 1981, c. 495]: The information is given in the following tables and notes:

50 per cent. Of Average Earnings

1978–79

1979–80

1980–81

1981–82

£ per week

per cent. of gross income

£ per week

per cent. of gross income

£ per week

per cent. of gross income

£ per week

per cent. of gross income

Gross Earnings47·2155·5966·8374·38

Single

(a)

Income Tax8·1717·319·2316·6012·1218·1414·3819·33

(b)

NICs3·076·503·616·504·516·755·767·75

Married, both Working

(a)

Income Tax2·002·69

(b)

NICs3·076·503·616·504·516·755·767·75

Married+2

(a)

Income Tax3·466·615·488·627·6710·189·9311·79

(b)

NICs3·075·863·615·684·515·985·766·84

75 per cent. of Average Earnings

1978–79

1979–80

1980–81

1981–82

£ per week

Percentage of gross income

£ per week

Percentage of gross income

£ per week

Percentage of gross income

£ per week

Percentage of gross income

Gross Earnings

70·8283·39100·24111·56

Single

a) Income Tax

15·9622·5417·5721·0722·1422·0925·5322·88

b) NICs

4·606·505·426·506·786·758·657·75

c) VAT

2·002·823·824·584·684·675·334·78

d) Other Indirect Taxes

7·1410·088·109·719·379·3511·2910·12

e) a + b + c + d

29·7041·9434·9141·8642·9742·8750·8045·54

f) Rates

2·373·352·713·253·553·544·504·03

g) e + f

32·0745·2837·6245·1146·5246·4155·3049·57

Married, both working

a) Income Tax

5·597·896·527·829·769·7413·1611·80

b) NICs

4·606·505·426·506·786·758·657·75

c) VAT

2·413·404·465·355·405·396·055·42

d) Other Indirect Taxes

9·8413·8910·9413·1212·6312·6015·2713·69

e) a + b + c + d

22·4431·6927·3432·7934·5734·4943·1338·66

f) Rates

2·803·953·203·844·174·165·284·73

g) e + f

25·2435·6430·5436·6238·7438·6548·4143·39

Married + 2

a) Income Tax

11·2014·7413·8215·1217·6916·2621·0917·37

b) NICs

4·606·065·425·936·786·238·657·12

c) VAT

2·022·663·854·214·654·275·314·37

d) Other Indirect Taxes

9·0111·8610·1311·0811·6510·7113·9911·52

e) a + b + c + d

26·8335·3233·2236·3540·7737·4849·0440·39

f) Rates

2·913·833·333·644·354·005·514·54

g) e + f

29·7439·1536·5539·9945·1241·4854·5544·92

100 per cent. of Gross Earnings

1978–79

1979–80

1980–81

1981–82

£ per week

Percentage of gross income

£ per week

Percentage of gross income

£ per week

Percentage of gross income

£ per week

Percentage of gross income

Gross Earnings

94·42111·18133·65148·75

Single

a) Income Tax

23·7525·1525·9123·3032·1624·0636·6924·67

b) NICs

6·146·507·236·509·026·7511·537·75

c) VAT

2·843·015·444·896·685·007·665·15

d) Other Indirect Taxes

9·089·6210·409·3512·089·0414·719·89

e) a + b + c + d

41·8144·2948·8944·0559·9444·8570·5947·46

f) Rates

2·512·662·882·593·782·834·783·21

g) e + f

44·3246·9451·8646·6563·7247·6875·3750·67

1978–79

1979–80

1980–81

1981–82

£ per week

Percentage of gross income

£ per week

Percentage of gross income

£ per week

Percentage of gross income

£ per week

Percentage of gross income

Married, both working

a) Income Tax

12·8513·6114·7213·2419·7814·8024·3216·35

b) NICs

6·146·507·236·509·026·7511·537·75

c) VAT

3·263·456·065·457·375·518·355·61

d) Other Indirect Taxes

11·3412·0112·7311·4514·6910·9917·8111·97

e) a + b + c + d

33·5935·5840·7436·6450·8638·0562·0141·69

f) Rates

2·943·113·353·014·383·285·533·72

g) e + f

36·5338·6944·0939·6655·2441·3367·5445·41

Married + 2

a) Income Tax

18·9919·0722·1618·5927·7219·5032·2520·33

b) NICs

6·146·177·236·079·026·3411·537·27

c) VAT

2·752·765·264·416·394·497·334·62

d) Other Indirect Taxes

10·4110·4611·849·9313·689·6216·4410·36

e) a + b + c + d

38·2938·4646·4939·0156·8139·9567·5542·59

f) Rates

3·073·083·522·954·603·245·823·67

g) e + f

41·3641·5450·0141·9661·4143·1973·3746·26

150 per cent. of Average Earnings

1978–79

1979–80

1980–81

1981–82

£ per week

Percentage of gross income

£ per week

Percentage of gross income

£ per week

Percentage of gross income

£ per week

Percentage of gross income

Gross Earnings

141·63166·77200·48223·13

Single

a) Income Tax39·3327·7742·5925·5452·2126·0459·0026·44
b) NICs7·805·518·785·2611·145·5615·506·95
c) VAT4·593·248·855·3110·895·4312·485·59
d) Other Indirect Taxes13·179·3015·289·1617·838·8921·849·79

e) a+b+c+d

64·8945·8275·5045·2792·0745·92108·8248·77
f) Rates2·811·983·241·944·262·125·372·41
g) e+f67·7047·8078·7447·2196·3348·05114·1951·18

Married, Both Working

a) Income Tax28·4420·0831·4018·8339·8319·8746·6320·90
b) NICs9·216·5010·846·5013·536·7517·297·75
c) VAT4·913·479·245·5411·305·6412·935·79
d) Other Indirect Taxes14·3710·1516·269·7518·819·3822·8910·26
e) a+b+c+d56·9340·2067·7440·6283·4741·6499·7444·70
f) Rates3·192·253·662·194·792·396·052·71
g) e+f60·1242·4571·4042·8188·2644·02105·7947·41

Married+2

a) Income Tax34·5723·5538·8422·2247·7622·8554·5623·42
b) NICs7·805·318·785·0211·145·3315·506·65
c) VAT4·282·928·244·7110·064·8111·554·96
d) Other Indirect taxes13·369·1015·468·8517·978·6021·519·23
e) a+b+c+d60·0140·8971·3240·8186·9341·59103·1244·26
f) Rates3·402·323·922·245·142·466·482·78
g) e+f63·4143·2075·2443·0592·0744·05109·6047·04

200 per cent. Of Average Earnings

1978–79

1979–80

1980–81

1981–82

£ per week

Percentage of gross income

£ per week

Percentage of gross income

£ per week

Percentage of gross income

£ per week

Percentage of gross income

Gross Earnings

188·84222·36267·30297·50

Single

a) Income Tax56·0329·6760·0327·0074·7027·9587·6029·45
b) NICs7·804·138·783·9511·144·1715·505·21

Married, Both Working

a) Income Tax44·0223·3148·0721·6259·8822·4070·2923·63
b) NICs12·286·5014·456·5018·046·7523·067·75

Married+2

a) Income Tax50·2625·9155·5124·1068·7825·7380·9426·33
b) NICs7·804·028·783·8111·144·0415·505·04