asked the Chancellor of the Exchequer if he will publish tables similar to those in "Income tax and indirect tax: the main proposals", showing for single wage married couples with each of two and four children the effects of income tax, national insurance contribution and child benefit changes between 1981–82 and 1982–83 on net incomes, assuming a 7½ per cent. increase in earning.
[pursuant to his reply, 21 April 1982, c. 94]: The tables requested are attached. In the final column percentage changes are shown for net income after tax and NIC—that is earnings plus child beneit less tax and NIC£
Notes to table
(1) The figures of child benefit are the total received in the financial year.
(2) National insurance contributions are at the class 1 rate for employment not contracted out of the State additional (earnings related) pension scheme.
(3) Earnings in 1982–83 are taken to be 71/2 per cent. higher than in 1981–82.
Income in 1981–82
| Charge for 1981–82
| Income in 1982–83
| Charge for 1982–83
| |||||||||
Earnings
| Child* Benefit
| Total Income
| Income Tax
| NIC†
| Percentage of total income taken in tax and NIC
| Earnings‡
| Child* Benefit
| Total Income
| Income Tax
| NIC†
| Percentage of total income taken in tax and NIC
| Percentage change in income after tax and NIC
|
Two child family | ||||||||||||
3,000 | 513 | 3,513 | 256 | 232 | 13·9 | 3,225 | 569 | 3,794 | 234 | 282 | 13·6 | 8·4 |
4,000 | 513 | ,4,513 | 556 | 310 | 19·2 | 4,300 | 569 | 4,869 | 556 | 376 | 19·1 | 8·0 |
6,000 | 513 | 6,513 | 1,156 | 465 | 24·9 | 6,450 | 569 | 7,019 | 1,201 | 564 | 25·1 | 7·4 |
8,000 | 513 | 8,513 | 1,756 | 620 | 27·9 | 8,600 | 569 | 9,169 | 1,846 | 752 | 28·3 | 7·1 |
10,000 | 513 | 10,513 | 2,356 | 775 | 29·8 | 10,750 | 569 | 11,319 | 2,491 | 941 | 30·3 | 6·8 |
15,000 | 513 | 15,513 | 4,017 | 806 | 31·1 | 16,125 | 569 | 16,694 | 4,192 | 1,001 | 31·1 | 7·6 |
20,000 | 513 | 20,513 | 6,302 | 806 | 34·7 | 21,500 | 569 | 22,069 | 6,540 | 1,001 | 34·2 | 8·4 |
25,000 | 513 | 25,513 | 8,833 | 806 | 37·8 | 26,875 | 569 | 27,444 | 9,225 | 1,001 | 37·3 | 8·5 |
40,000 | 513 | 40,513 | 17,588 | 806 | 45·4 | 43,000 | 569 | 43,569 | 18,503 | 1,001 | 44·8 | 8·8 |
Four child family | ||||||||||||
3,000 | 1,026 | 4,026 | 256 | 232 | 12·1 | 3,225 | 1,138 | 4,363 | 234 | 282 | 11·8 | 8·7 |
4,000 | 1,026 | 5,026 | 256 | 310 | 17·2 | 4,300 | 1,138 | 5,438 | 556 | 376 | 17·1 | 8·3 |
6,000 | 1,026 | 7,026 | 1,156 | 465 | 23·1 | 6,450 | 1,138 | 7,588 | 1,201 | 564 | 23·3 | 7·7 |
8,000 | 1,026 | 9,026 | 1,756 | 620 | 26·3 | 8,600 | 1,138 | 9,738 | 1,846 | 752 | 26·7 | 7·4 |
10,000 | 1,026 | 11,026 | 2,356 | 775 | 28·4 | 10,750 | 1,138 | 11,888 | 2,491 | 941 | 28·9 | 7·1 |
15,000 | 1,026 | 16,026 | 4,017 | 806 | 30·1 | 16,125 | 1,138 | 17,263 | 4,192 | 1,001 | 30·1 | 7·7 |
20,000 | 1,026 | 21,026 | 6,302 | 806 | 33·8 | 21,500 | 1,138 | 22,638 | 6,540 | 1,001 | 33·3 | 8·5 |
25,000 | 1,026 | 26,026 | 8,833 | 806 | 37·0 | 26,875 | 1,138 | 28,013 | 9,225 | 1,001 | 36·5 | 8·5 |
40,000 | 1,026 | 41,026 | 17,588 | 806 | 44·8 | 43,000 | 1,138 | 44,138 | 18,503 | 1,001 | 44·2 | 8·8 |