asked the Chancellor of the Exchequer further to his reply to the hon. Member for Blackburn (Mr. Straw) Official Report, 2 July, columns 112–15, if he will now publish similar figures relating to income tax and national insurance contributions; and if he will show total taxes as a percentage of gross earnings in each case.

The information is in the table.

asked the Chancellor of the Exchequer whether he will publish in the Official Report a table showing for the United States of America and the United Kingdom the change in the incidence of (a) direct and (b) indirect taxation since 1979 for a person on average earnings so far as this can be calculated.

[pursuant to his reply, 18 July 1985, c. 257]: The figures in the following table give a comparison of (a) income tax and social security contributions; (b) indirect tax payments as a percentage of gross earnings of an average production worker (APW) using the OECD's definition. The tax figures are calculated for a married man with a non-earning wife and two children who earns the APW average. Indirect tax payments (excluding LA rates) are given only for the United Kingdom APW. These are based on a typical expenditure pattern for this earnings level, derived from the family expenditure survey. Equivalent information for the United States is not readily available.

(Per cent, of gross earnings)	United States (California)	United Kingdom
1979 (United Kingdom 1979–80)
(a) Income tax and employees' social security contributions	15	26
(b) Indirect taxes	n/a	13
1985 (United Kingdom 1985–86)
(a) Income tax and employees' social security contributions	17	26
(b) Indirect taxes	n/a	13

Notes:1. As comparable figures for all occupations, average earnings are not available, the comparison has been made instead on the basis of the earnings of an APW as published by OECD. The 1979 earnings figures refer to males only whereas the 1985 figures refer to men and women because of a change in the OECD series. The 1985 figures are derived by updating the published OECD figures for 1983.2. Personal reliefs, employment income reliefs and other standard reliefs have been taken into account.3. It is assumed that the United Kingdom employee is not contracted out from the State pension scheme.4. The figures for the United States of America include local income taxes at 1984 rates. The 1985 rate is not fixed until the autumn.5. If child benefits were deducted from the United Kingdom's income tax and social security contributions, the percentages would be:1979–80 171985–86 17There are no child benefits or analogous payments in the United States of America.

asked the Chancellor of the Exchequer whether he will publish in the Official Report a table showing for the years 1973–74, 1978–79 and the current financial year, at a full year rate, the percentage of gross income taken in (a) direct taxes, including national insurance contributions less child benefit and (b) indirect taxation, in the case of a married man with two children, one earner and no other allowances where the earnings of the married man are (i) 45 per cent., (ii) 60 per cent., (iii) 100 per cent., (iv) 200 per cent. and (v) 300 per cent. of average earnings; and if he will provide comparable figures for single persons.

[pursuant to his reply, 18 July 1985, c. 257]: The available information is in the table. Indirect tax payments cannot reliably be estimated below about 75 per cent. or above about 150 per cent. of average earnings. Estimates of indirect tax payments in 1973–74 are not readily available.

asked the Chancellor of the Exchequer whether he will publish in the Official Report a table showing the estimated taxable values in the current financial year of benefits to taxation under special taxation rules under the different headings together with the real values in each case.

[pursuant to his reply, 18 July 1985, c. 258]: Provisional estimates, for 1985–86, of the taxable values of benefits subject to taxation under special rules are as follows:

	£ million
Company cars and car fuel available for private use	1,050
Accommodation	15
Vouchers, including luncheon vouchers	30
Cheap or interest-free loans	40
Private medical insurance	50

The taxable values of vouchers and private medical insurance are based on the cost to the employer of providing the benefits.The remaining benefits are charged to tax on a conventional basis and I regret that information is not available on which to base a reliable estimate of their value on another basis.