asked the Chancellor of the Exchequer if he will publish in the Official Report tables showing (a) the proportion in percentage terms, (b) the amount in current prices and (c) the amount in constant 1985–86 prices of personal income taken by taxation and rates for the year 1986–87, taking account of any changes announced in his Budget statement and any previously announced changes, and for each of the years 1978–79, 1979–80, 1980–81, 1981–82, 1982–83, 1983–84, 1984–85, 1985–86 and 1986–87 for each level of average earnings, each category of taxpayer, and each category of taxation and rates, in the manner of the answers of 3 April 1985, Official Report, column 676, 2 July 1985, Official Report, column 112 and of 26 March 1986, Official Report, column 530.
asked the Chancellor of the Exchequer if he will update to 1987–88 the information on tax and national insurance contributions as a proportion of gross earnings provided in his reply of 19 February to the hon. Member for Oldham, West (Mr. Meacher), Official Report, column 829; and if he will provide the same information for a married man with an earning wife.
[pursuant to his replies, 23 and 25 March 1987, c. 42–216]: I understand that the hon. Member for Blackburn (Mr. Straw) wishes the figures in constant 1986–87 prices with rates for the year 1987–88. The information is in the following tables.
50 per cent. of average male earnings (£113·65 a week in 1987–88)
| ||||||||||||
Single
| Married no children
| Married both working
| Married 2 children
| |||||||||
£ per week
| £ per week 1986–87 prices
| Per cent. of gross income
| £ per week
| £ per week 1986–87 prices
| Per cent. of gross income
| £ per week
| £ per week 1986–87 prices
| Per cent. of gross income
| £ per week
| £ per week 1986–87 prices
| Per cent. of gross income
| |
1978–79
| ||||||||||||
| Income tax | 7·91 | 15·29 | 17·0 | 4·42 | 8·55 | 9·5 | 0·00 | 0·00 | 0·0 | 3·26 | 6·30 | 6·3 |
| NIC | 3·02 | 5·84 | 6·5 | 3·02 | 5·84 | 6·5 | 3·02 | 5·84 | 6·5 | 3·02 | 5·84 | 5·9 |
| Total | 10·93 | 21·13 | 23·6 | 7·44 | 14·38 | 16·0 | 3·02 | 5·84 | 6·5 | 6·28 | 12·14 | 12·2 |
1979–80
| ||||||||||||
| Income tax | 8·95 | 14·94 | 16·4 | 5·20 | 8·68 | 9·5 | 0·00 | 0·0 | 0·0 | 5·20 | 8·68 | 8·3 |
| NIC | 3·55 | 5·93 | 6·5 | 3·55 | 5·93 | 6·5 | 3·55 | 5·93 | 6·5 | 3·55 | 5·93 | 5·7 |
| Total | 12·50 | 20·87 | 22·9 | 8·75 | 14·61 | 16·0 | 3·55 | 5·93 | 6·5 | 8·75 | 14·61 | 14·0 |
1980–81
| ||||||||||||
| Income tax | 11·78 | 16·91 | 17·9 | 7·33 | 10·52 | 11·2 | 0·00 | 0·00 | 0·0 | 7·33 | 10·52 | 9·9 |
| NIC | 4·43 | 6·36 | 6·7 | 4·43 | 6·36 | 6·7 | 4·43 | 6·36 | 6·7 | 4·43 | 6·36 | 6·0 |
| Total | 16·21 | 23·26 | 24·7 | 11·76 | 16·88 | 17·9 | 4·43 | 6·36 | 6·7 | 11·76 | 16·88 | 15·8 |
1981–82
| ||||||||||||
| Income tax | 13·95 | 17·96 | 19·1 | 9·51 | 12·24 | 13·0 | 1·58 | 2·03 | 2·2 | 9·51 | 12·24 | 11·5 |
| NIC | 5·65 | 7·27 | 7·7 | 5·65 | 7·27 | 7·7 | 5·65 | 7·27 | 7·7 | 5·65 | 7·27 | 6·8 |
| Total | 19·60 | 25·23 | 26·9 | 15·16 | 19·52 | 20·8 | 7·23 | 9·31 | 9·9 | 15·16 | 19·52 | 18·3 |
1982–83
| ||||||||||||
| Income tax | 14·58 | 17·53 | 18·5 | 9·50 | 11·42 | 12·1 | 0·48 | 0·58 | 0·6 | 9·50 | 11·42 | 10·6 |
| NIC | 6·89 | 8·28 | 8·8 | 6·89 | 8·28 | 8·8 | 6·89 | 8·28 | 8·8 | 6·89 | 8·28 | 7·7 |
| Total | 21·47 | 25·81 | 27·3 | 16·39 | 19·71 | 20·8 | 7·37 | 8·86 | 9·4 | 16·39 | 19·71 | 18·3 |
1983–84
| ||||||||||||
| Income tax | 15·35 | 17·63 | 18·0 | 9·53 | 10·95 | 11·1 | 0·00 | 0·00 | 0·0 | 9·53 | 10·95 | 9·8 |
| NIC | 7·70 | 8·84 | 9·0 | 7·70 | 8·84 | 9·0 | 7·70 | 8·84 | 9·0 | 7·70 | 8·84 | 7·9 |
| Total | 23·05 | 26·48 | 27·0 | 17·23 | 19·79 | 20·2 | 7·70 | 8·84 | 9·0 | 17·23 | 19·79 | 17·6 |
1984–85
| ||||||||||||
| Income tax | 16·18 | 17·69 | 17·5 | 9·55 | 10·44 | 10·3 | 0·00 | 0·00 | 0·0 | 9·55 | 10·44 | 9·0 |
| NIC | 8·33 | 9·11 | 9·0 | 8·33 | 9·11 | 9·0 | 8·33 | 9·11 | 9·0 | 8·33 | 9·11 | 7·9 |
| Total | 24·51 | 26·80 | 26·5 | 17·88 | 19·55 | 19·3 | 8·33 | 9·11 | 9·0 | 17·88 | 19·55 | 16·9 |
1985–86
| ||||||||||||
| Income tax | 17·05 | 17·60 | 17·2 | 9·84 | 10·16 | 9·9 | 0·00 | 0·00 | 0·0 | 9·84 | 10·16 | 8·7 |
| NIC | 8·93 | 9·22 | 9·0 | 8·93 | 9·22 | 9·0 | 7·54 | 7·78 | 7·6 | 8·93 | 9·22 | 7·9 |
| Total | 25·98 | 26·82 | 26·2 | 18·77 | 19·38 | 18·9 | 7·54 | 7·78 | 7·6 | 18·77 | 19·38 | 16·6 |
1986–87
| ||||||||||||
| Income tax | 17·92 | 17·92 | 16·8 | 10·56 | 10·56 | 9·9 | 0·00 | 0·00 | 0·0 | 10·56 | 10·56 | 8·7 |
| NIC | 9·60 | 9·60 | 9·0 | 9·60 | 9·60 | 9·0 | 6·62 | 6·62 | 6·2 | 9·60 | 9·60 | 7·9 |
| Total | 27·52 | 27·52 | 25·8 | 20·16 | 20·16 | 18·9 | 6·62 | 6·62 | 6·2 | 20·16 | 20·16 | 16·7 |
1987–88
| ||||||||||||
| Income tax | 18·09 | 17·39 | 15·9 | 10·98 | 10·56 | 9·7 | 0·00 | 0·00 | 0·0 | 10·98 | 10·56 | 8·6 |
| NIC | 10·23 | 9·84 | 9·0 | 10·23 | 9·84 | 9·0 | 7·05 | 6·78 | 6·2 | 10·23 | 9·84 | 8·0 |
| Total | 28·32 | 27·23 | 24·9 | 21·21 | 20·39 | 18·7 | 7·05 | 6·78 | 6·2 | 21·21 | 20·39 | 16·6 |
| 75 per cent. of average male earnings (170·48 a week in 1987–88) | ||||||||||||
Single
| Married no children
| Married both working
| Married 2 children
| |||||||||
£ per week
| £ per week 1986–87 prices
| Per cent. of gross income
| £ per week
| £ per week 1986–87 prices
| Per cent. of gross income
| £ per week
| £ per week 1986–87 prices
| Per cent.of gross income
| £ per week
| £ per week 1986–87 prices
| Per cent. of gross income
| |
1978–79
| ||||||||||||
| Income tax | 15·56 | 30·08 | 22·4 | 12·07 | 23·34 | 17·3 | 5·28 | 10·21 | 7·5 | 10·80 | 20·88 | 14·5 |
| NIC | 4·52 | 8·74 | 6·5 | 4·52 | 8·74 | 6·5 | 4·52 | 8·74 | 6·8 | 4·52 | 8·74 | 6·0 |
| VAT | 1·79 | 3·46 | 2·6 | 1·66 | 3·20 | 2·4 | 2·01 | 3·89 | 2·9 | 1·81 | 3·50 | 2·4 |
| Other indirect | 6·19 | 11·96 | 8·9 | 7·13 | 13·78 | 10·2 | 8·20 | 15·85 | 11·8 | 6·92 | 13·38 | 9·3 |
| Total of above | 28·05 | 54·25 | 40·3 | 25·37 | 49·06 | 36·5 | 20·01 | 38·68 | 28·7 | 24·05 | 46·50 | 32·2 |
| Domestic rates | 2·38 | 4·61 | 3·4 | 2·35 | 4·54 | 3·4 | 2·89 | 5·58 | 4·1 | 2·37 | 4·58 | 3·2 |
| Total | 30·44 | 58·85 | 43·7 | 27·72 | 53·60 | 39·8 | 22·89 | 44·26 | 32·9 | 26·42 | 51·09 | 35·4 |
1979–80
| ||||||||||||
| Income tax | 17·15 | 28·63 | 20·9 | 13·40 | 22·37 | 16·3 | 6·17 | 10·30 | 7·5 | 13·40 | 22·37 | 14·9 |
| NIC | 5·33 | 8·90 | 6·5 | 5·33 | 8·90 | 6·5 | 5·33 | 8·90 | 6·5 | 5·33 | 8·90 | 5·9 |
| VAT | 3·33 | 5·55 | 4·1 | 3·03 | 5·06 | 3·7 | 3·62 | 6·04 | 4·4 | 3·37 | 5·63 | 3·7 |
| Other indirect | 7·04 | 11·76 | 8·5 | 8·02 | 13·38 | 9·8 | 9·16 | 15·30 | 11·2 | 7·87 | 13·14 | 8·8 |
| Total of above | 32·85 | 54·83 | 40·1 | 29·78 | 49·70 | 36·3 | 24·28 | 40·53 | 29·5 | 29·98 | 50·04 | 33·3 |
| Domestic rates | 2·84 | 4·73 | 3·5 | 2·79 | 4·65 | 3·4 | 3·42 | 5·71 | 4·2 | 2·81 | 4·70 | 3·1 |
| Total | 35·69 | 59·57 | 43·5 | 32·56 | 54·35 | 39·7 | 27·70 | 46·24 | 33·8 | 32·79 | 54·74 | 36·4 |
1980–81
| ||||||||||||
| Income tax | 21·63 | 31·04 | 21·9 | 17·19 | 24·67 | 17·4 | 9·26 | 13·29 | 9·4 | 17·19 | 24·67 | 16·1 |
| NIC | 6·65 | 9·54 | 6·7 | 6·65 | 9·54 | 6·7 | 6·65 | 9·54 | 6·7 | 6·65 | 9·54 | 6·2 |
| VAT | 4·09 | 5·86 | 4·1 | 3·77 | 5£41 | 3·8 | 4·44 | 6·37 | 4·5 | 4· 10 | 5·88 | 3·8 |
| Other indirect | 8·26 | 11·86 | 8·4 | 9·39 | 13·47 | 9·5 | 10·66 | 15·31 | 10·8 | 9·18 | 13·17 | 8·6 |
| Total of above | 40·63 | 58·31 | 41·2 | 37·00 | 53·10 | 37·5 | 31·02 | 44·51 | 31·5 | 37·12 | 53·27 | 34·7 |
| Domestic rates | 3·71 | 5·32 | 3·8 | 3·62 | 5·19 | 3·7 | 4·37 | 6·28 | 4·4 | 3·65 | 5·24 | 3·4 |
| Total | 44·34 | 63·64 | 45·0 | 40·61 | 58·29 | 41·2 | 35·39 | 50·79 | 35·9 | 40·77 | 58·52 | 38·1 |
1981–82
| ||||||||||||
| Income tax | 24·89 | 32·04 | 22·7 | 20·45 | 26·33 | 18·7 | 12·52 | 16·12 | 11·4 | 20·45 | 26·33 | 17·1 |
| NIC | 8·48 | 10·92 | 7·7 | 8·48 | 10·92 | 7·7 | 8·48 | 10·92 | 7·7 | 8·48 | 10·92 | 7·1 |
| VAT | 4·35 | 5·83 | 4·1 | 4·11 | 5·30 | 3·8 | 4·80 | 6·18 | 4·4 | 4·55 | 5·85 | 3·8 |
| Other indirect | 9·61 | 12·37 | 8·8 | 10·89 | 14·01 | 9·9 | 12·38 | 15·94 | 11·3 | 10·80 | 13·90 | 9·1 |
| Total of above | 47·51 | 61·16 | 43·4 | 43·93 | 56·55 | 40·1 | 38·19 | 49·16 | 34·9 | 44·27 | 57·00 | 37·1 |
| Domestic rates | 4·56 | 5·86 | 4·2 | 4·45 | 5·73 | 4·1 | 5·43 | 6·99 | 5·0 | 4·50 | 5·79 | 3·8 |
| Total | 52·06 | 67·02 | 47·6 | 48·38 | 62·28 | 44·2 | 43·62 | 56·15 | 39·9 | 48·77 | 62·78 | 40·9 |
1982–83
| ||||||||||||
| Income tax | 26·39 | 31·73 | 22·4 | 21·31 | 25·62 | 18·1 | 12·28 | 14·76 | 10·4 | 21·31 | 25·62 | 16·5 |
| NIC | 10·33 | 12·42 | 8·8 | 10·33 | 12·42 | 8·8 | 10·33 | 12·42 | 8·8 | 10·33 | 12·42 | 8·0 |
| VAT | 4·68 | 5·63 | 4·0 | 4·25 | 5·11 | 3·6 | 5·01 | 6·02 | 4·2 | 4·74 | 5·70 | 3·7 |
| Other indirect | 10·01 | 12·04 | 8·5 | 11·39 | 13·70 | 9·7 | 13·04 | 15·68 | 11·0 | 11·27 | 13·55 | 8·7 |
| Total of above | 51·42 | 61·81 | 43·6 | 47·28 | 56·85 | 40·1 | 40·66 | 48·88 | 34·4 | 47·66 | 57·29 | 36·9 |
| Domestic rates | 4·98 | 5·99 | 4·2 | 4·89 | 5·88 | 4·1 | 6·01 | 7·23 | 5·1 | 4·94 | 5·94 | 3·8 |
| Total | 56·40 | 67·80 | 47·8 | 52·18 | 62·73 | 44·2 | 46·67 | 56·11 | 39·5 | 52·59 | 63·23 | 40·8 |
75 Per cent. of average male earnings (£170·48 a week in 1987–88)
| ||||||||||||
Single
| Married no children
| Married both working
| Married 2 children
| |||||||||
£ per week
| £ per week 1986–87 prices
| Per cent. of gross income
| £ per week
| £ per week 1986–87 prices
| Per cent. of gross income
| £ per week
| £ per week 1986–87 prices
| Per cent. of gross income
| £ per week
| £ per week 1986–87 prices
| Per cent. of gross income
| |
1983–84
| ||||||||||||
| Income tax | 28·18 | 32·37 | 22·0 | 22·35 | 25·67 | 17·4 | 12·05 | 13·84 | 9·4 | 22·35 | 25·67 | 15·9 |
| NIC | 11·54 | 13·26 | 9·0 | 11·54 | 13·26 | 9·0 | 11·54 | 13·26 | 9·0 | 11·54 | 13·26 | 8·2 |
| VAT | 5·20 | 5·97 | 4·1 | 4·75 | 5·45 | 3·7 | 5·63 | 6·47 | 4·4 | 5·30 | 6·09 | 3·8 |
| Other indirect | 10·95 | 12·58 | 8·5 | 12·45 | 14·30 | 9·7 | 14·32 | 16·45 | 11·2 | 12·31 | 14·14 | 8·8 |
| Total of above | 55·87 | 64·18 | 43·6 | 51·09 | 58·68 | 39·8 | 43·54 | 50·01 | 33·9 | 51·50 | 59·16 | 36·7 |
| Domestic rates | 5·04 | 5·79 | 3·9 | 4·96 | 5·70 | 3·9 | 6·09 | 7·00 | 4·8 | 5·02 | 5·77 | 3·6 |
| Total | 60·91 | 69·97 | 47·5 | 56·05 | 64·39 | 43·7 | 49·63 | 57·01 | 38·7 | 56·53 | 64·93 | 40·3 |
1984–85
| ||||||||||||
| Income tax | 30·06 | 32·87 | 21·7 | 23·42 | 25·61 | 16·9 | 11·86 | 12·97 | 8·5 | 23·42 | 25·61 | 15·4 |
| NIC | 12·49 | 13·66 | 9·0 | 12·49 | 13·66 | 9·0 | 12·49 | 13·66 | 9·0 | 12·49 | 13·66 | 8·2 |
| VAT | 6·22 | 6·80 | 4·5 | 5·88 | 6·43 | 4·2 | 6·82 | 7·46 | 4·9 | 6·23 | 6·82 | 4·1 |
| Other indirect | 11·61 | 12·69 | 8·4 | 13·22 | 14·46 | 9·5 | 15·25 | 16·67 | 11·0 | 13·12 | 14·35 | 8·6 |
| Total of above | 60·38 | 66·02 | 43·5 | 55·02 | 60·16 | 39·7 | 46·42 | 50·76 | 33·5 | 55·27 | 60·43 | 36·4 |
| Domestic rates | 5·34 | 5·84 | 3·8 | 5·25 | 5·74 | 3·8 | 6·43 | 7·03 | 4·6 | 5·33 | 5·83 | 3·5 |
| Total | 65·72 | 71·86 | 47·4 | 60·27 | 65·90 | 43·4 | 52·85 | 57·78 | 38·1 | 60·60 | 66·26 | 39·9 |
1985–86
| ||||||||||||
| Income tax | 31·94 | 32·97 | 21·5 | 24·73 | 25·53 | 16·6 | 12·01 | 12·40 | 8·1 | 24·73 | 25·53 | 15·2 |
| NIC | 13·40 | 13·83 | 9·0 | 13·40 | 13·83 | 9·0 | 11·91 | 12·29 | 8·0 | 13·40 | 13·83 | 8·2 |
| VAT | 6·90 | 7·12 | 4·6 | 6·51 | 6·72 | 4·4 | 7·70 | 7·95 | 5·2 | 6·82 | 7·04 | 4·2 |
| Other indirect | 12·24 | 12·63 | 8·2 | 13·94 | 14·39 | 9·4 | 16·28 | 16·80 | 10·9 | 13·79 | 14·23 | 8·5 |
| Total of above | 64·47 | 66·56 | 43·3 | 58·58 | 60·47 | 39·3 | 47·90 | 49·44 | 32·2 | 58·74 | 60·64 | 36·1 |
| Domestic rates | 5·73 | 5·92 | 3·9 | 5·65 | 5·84 | 3·8 | 6·97 | 7·20 | 4·7 | 5·71 | 5·89 | 3·5 |
| Total | 70·21 | 72·48 | 47·2 | 64·23 | 66·31 | 43·1 | 54·87 | 56·64 | 36·9 | 64·45 | 66·53 | 39·6 |
1986–87
| ||||||||||||
| Income tax | 33·39 | 33·39 | 20·9 | 26·03 | 26·03 | 16·3 | 13·01 | 13·01 | 8·1 | 26·03 | 26·03 | 14·9 |
| NIC | 14·40 | 14·40 | 9·0 | 14·40 | 14·40 | 9·0 | 13·12 | 13·12 | 8·2 | 14·40 | 14·40 | 8·3 |
| VAT | 7·44 | 7·44 | 4·7 | 6·98 | 6·98 | 4·4 | 8·17 | 8·17 | 5·1 | 7·25 | 7·25 | 4·2 |
| Other indirect | 13·25 | 13·25 | 8·3 | 14·98 | 14·98 | 9·4 | 17·52 | 17·52 | 10·9 | 14·91 | 14·91 | 8·6 |
| Total of above | 68·48 | 68·48 | 42·8 | 62·40 | 62·40 | 39·0 | 51·82 | 51·82 | 32·4 | 62·59 | 62·59 | 35·9 |
| Domestic rates | 6·44 | 6·44 | 4·0 | 6·34 | 6·34 | 4·0 | 7·81 | 7·81 | 4·9 | 6·37 | 6·37 | 3·7 |
| Total | 74·93 | 74·93 | 46·8 | 68·74 | 68·74 | 42·9 | 59·63 | 59·63 | 37·3 | 68·96 | 68·96 | 39·6 |
1987–88
| ||||||||||||
| Income tax | 33·44 | 32·15 | 19·6 | 26·32 | 25·31 | 15·4 | 13·73 | 13·20 | 8·1 | 26·32 | 25·31 | 14·2 |
| NIC | 15·34 | 14·75 | 9·0 | 15·34 | 14·75 | 9·0 | 13·98 | 13·44 | 8·2 | 15·34 | 14·75 | 8·3 |
| VAT | 8·16 | 7·85 | 4·8 | 7·60 | 7·31 | 4·5 | 8·76 | 8·42 | 5·1 | 7·82 | 7·51 | 4·2 |
| Other indirect | 13·90 | 13·36 | 8·2 | 15·58 | 14·98 | 9·1 | 18·12 | 17·42 | 10·6 | 15·46 | 14·86 | 8·4 |
| Total of above | 70·84 | 68·11 | 41·6 | 64·84 | 62·34 | 38·0 | 54·58 | 52·48 | 32·0 | 64·93 | 62·43 | 35·1 |
| Domestic rates | 7·04 | 6·77 | 4·1 | 6·89 | 6·62 | 4·0 | 8·46 | 8·13 | 5·0 | 6·90 | 6·63 | 3·7 |
| Total | 77·88 | 74·88 | 45·7 | 71·73 | 68·97 | 42·1 | 63·04 | 60·62 | 37·0 | 71·83 | 69·06 | 38·8 |
100 per cent. of average male earnings (£227·30 a week in 1987–88)
| ||||||||||||
Single
| Married no children
| Married both working
| Married 2 children
| |||||||||
£ per week
| £ per week 1986–87 prices
| Per cent. of gross income
| £ per week
| £ per week 1936–87 prices
| Per cent. of gross income
| £ per week
| £ per week 1986–87 prices | Per cent. of gross income
| £ per week
| £ per week 1986–87 prices | Per cent. of gross income
| |
1978–79
| ||||||||||||
| Income tax | 23·22 | 44·89 | 2·50 | 19·73 | 38·14 | 21·3 | 12·32 | 23·82 | 13·3 | 18·46 | 35·69 | 18·8 |
| NIC | 6·03 | 11·66 | 6·5 | 6·03 | 11·66 | 6·5 | 6·03 | 11·66 | 6·5 | 6·03 | 11·66 | 6·2 |
| VAT | 2·46 | 4·76 | 2·7 | 2·37 | 4·58 | 2·6 | 2·78 | 5·37 | 3·0 | 2·43 | 4·70 | 2·5 |
| Other indirect | 7·54 | 14·57 | 8·1 | 8·48 | 16·40 | 9·1 | 9·49 | 18·35 | 10·2 | 7·91 | 15·29 | 8·1 |
| Total of above | 39·25 | 75·88 | 42·3 | 36·61 | 70·78 | 39·5 | 30·62 | 59·20 | 33·0 | 34·82 | 67·33 | 35·6 |
| Domestic rates | 2·87 | 5·56 | 3·1 | 2·70 | 5·23 | 2·9 | 3·08 | 5·95 | 3·3 | 2·79 | 5·39 | 2·8 |
| Total | 42·12 | 81·43 | 45·4 | 39·32 | 76·01 | 42·4 | 33·70 | 65·14 | 36·3 | 37·61 | 72·72 | 38·4 |
1979–80
| ||||||||||||
| Income tax | 25·35 | 42·32 | 23·2 | 21·60 | 36·06 | 19·8 | 14·16 | 23·64 | 13·0 | 21·60 | 36·06 | 18·4 |
| NIC | 7·10 | 11·85 | 6·5 | 7·10 | 11·85 | 6·5 | 7·10 | 11·85 | 6·5 | 7·10 | 11·85 | 6·1 |
| VAT | 4·60 | 7·67 | 4·2 | 4·36 | 7·28 | 4·0 | 5·01 | 8·36 | 4·6 | 4·53 | 7·56 | 3·9 |
| Other indirect | 8·67 | 14·48 | 7·9 | 9·65 | 16·11 | 8·8 | 10·69 | 17·84 | 9·8 | 9·13 | 15·24 | 7·8 |
| Total of above | 45·72 | 76·32 | 41·8 | 42·71 | 71·30 | 39·1 | 36·96 | 61·69 | 33·8 | 42·36 | 70·71 | 36·1 |
| Domestic rates | 3·43 | 5·73 | 3·1 | 3·22 | 5·37 | 2·9 | 3·65 | 6·09 | 3·3 | 3·33 | 5·55 | 2·8 |
| Total | 49·15 | 82·05 | 45·0 | 45·93 | 76·67 | 4·20 | 40·61 | 67·78 | 37·2 | 45·68 | 76·26 | 38·9 |
1980–81
| ||||||||||||
| Income tax | 31·49 | 45·19 | 24·0 | 27·05 | 38·82 | 20·6 | 19·11 | 27·43 | 14·5 | 27·05 | 38·82 | 19·3 |
| NIC | 8·87 | 12·73 | 6·8 | 8·87 | 12·73 | 6·8 | 8·87 | 12·73 | 6·8 | 8·87 | 12·73 | 6·3 |
| VAT | 5·65 | 8·10 | 4·3 | 5·41 | 7·76 | 4·1 | 6·13 | 8·80 | 4·7 | 5·52 | 7·92 | 3·9 |
| Other indirect | 10·21 | 14·66 | 7·8 | 11·33 | 16·27 | 8·6 | 12·44 | 17·86 | 9·5 | 10·70 | 15·35 | 7·6 |
| Total of above | 56·22 | 80·68 | 42·8 | 52·66 | 75·58 | 40·1 | 46·55 | 66·81 | 35·4 | 52·13 | 74·82 | 37·3 |
| Domestic rates | 4·51 | 6·47 | 3·4 | 4·20 | 6·03 | 3·2 | 4·67 | 6·71 | 3·6 | 4·34 | 6·23 | 3·1 |
| Total | 60·73 | 87·16 | 46·2 | 56·86 | 81·61 | 43·3 | 51·23 | 73·52 | 3·90 | 56·47 | 81·05 | 40·4 |
1981–82
| ||||||||||||
| Income tax | 35·84 | 46·14 | 24·6 | 31·39 | 40·41 | 21·5 | 23·46 | 30·20 | 16·1 | 31·39 | 40·41 | 20·2 |
| NIC | 11·31 | 14·56 | 7·8 | 11·31 | 14·56 | 7·8 | 11·31 | 14·56 | 7·8 | 11·31 | 14·56 | 7·3 |
| VAT | 6·29 | 8·09 | 4·3 | 5·96 | 7·67 | 4·1 | 6·71 | 8·64 | 4·6 | 6·14 | 7·91 | 3·9 |
| Other indirect | 11·87 | 15·28 | 8·1 | 13·15 | 16·93 | 9·0 | 14·44 | 18·59 | 9·9 | 12·54 | 16·14 | 8·1 |
| Total of above | 65·31 | 84·07 | 44·8 | 61·81 | 79·57 | 42·4 | 55·92 | 71·98 | 38·3 | 61·39 | 79·02 | 39·4 |
| Domestic rates | 5·54 | 7·14 | 3·8 | 5·17 | 6·65 | 3·5 | 5·80 | 7·46 | 4·0 | 5·34 | 6·88 | 3·4 |
| Total | 70·85 | 91·21 | 48·6 | 66·98 | 86·22 | 45·9 | 61·71 | 79·45 | 42·3 | 66·73 | 85·90 | 42·8 |
1982–83
| ||||||||||||
| Income tax | 38 19 | 45·91 | 24·3 | 33·11 | 39·81 | 21·0 | 24·09 | 28·96 | 15·3 | 33·11 | 39·81 | 19·7 |
| NIC | 13·77 | 16·56 | 8·7 | 13·77 | 16·56 | 8·7 | 13·77 | 16·56 | 8·7 | 13·77 | 16·56 | 8·2 |
| VAT | 6·50 | 7·82 | 4·1 | 6·16 | 7·41 | 3·9 | 6·98 | 8·39 | 4·4 | 6·40 | 7·69 | 3·8 |
| Other indirect | 12·38 | 14·88 | 7·9 | 13·74 | 16·52 | 8·7 | 15·16 | 18·22 | 9·6 | 13·09 | 15·73 | 7·8 |
| Total of above | 70·84 | 85·17 | 45·0 | 66·78 | 80·29 | 42·4 | 60·00 | 72·14 | 38·1 | 66·36 | 79·79 | 39·4 |
| Domestic rates | 6·05 | 7·27 | 3·8 | 5·67 | 6·81 | 3·6 | 6·41 | 7·71 | 4·1 | 5·85 | 7·03 | 3·5 |
| Total | 76·89 | 92·44 | 48·8 | 72·45 | 87·10 | 46·0 | 66·41 | 79·84 | 42·2 | 72·21 | 86·82 | 42·9 |
100 per cent. of average male earnings (£227·30 a week in 1987–88)
| ||||||||||||
Single
| Married no children
| Married both working
| Married 2 children
| |||||||||
£ per week
| £ per week 1986–87 prices
| Per cent.of gross income
| £ per week
| £ per week 1986–87 prices
| Per cent.of gross income
| £ per week
| £ per week 1986–87 prices
| Per cent.of gross income
| £ per week
| £ per week 1986–87 prices
| Per cent.of gross income
| |
1983–84
| ||||||||||||
| Income tax | 41·00 | 47·10 | 24·60 | 35·18 | 40·41 | 20·6 | 24·88 | 28·58 | 14·5 | 35·18 | 40·41 | 19·2 |
| NIC | 15·39 | 17·68 | 9·0 | 15·39 | 17·68 | 9·0 | 15·09 | 17·68 | 9·0 | 15·39 | 17·68 | 8·4 |
| VAT | 7·20 | 8·27 | 4·2 | 6·85 | 7·87 | 4·0 | 7·80 | 8·96 | 4·6 | 7·12 | 8·18 | 3·9 |
| Other indirect | 13·55 | 15·57 | 7·9 | 15·02 | 17·25 | 8·8 | 16·65 | 19·13 | 9·7 | 14·30 | 16·43 | 7·8 |
| Total of above | 77·14 | 88·61 | 45·1 | 72·44 | 83·21 | 42·4 | 64·72 | 74·35 | 37·9 | 71·99 | 82·70 | 39·3 |
| Domestic rates | 6·12 | 7·03 | 3·6 | 5·74 | 6·60 | 3·4 | 6·49 | 7·46 | 3·8 | 5·94 | 6·83 | 3·2 |
| Total | 83·26 | 95·64 | 48·7 | 78·18 | 89·80 | 45·7 | 71·22 | 81·80 | 41·6 | 77·94 | 89·52 | 42·5 |
1984–85
| ||||||||||||
| Income tax | 43·93 | 48·03 | 23·7 | 37·30 | 40·78 | 20·2 | 25·73 | 28·13 | 13·9 | 37·30 | 40·78 | 18·8 |
| NIC | 16·65 | 18·21 | 9·0 | 16·65 | 18·21 | 9·0 | 16·65 | 18·21 | 9·0 | 16·65 | 18·21 | 8·4 |
| VAT | 8·29 | 9·07 | 6·5 | 8·14 | 8·90 | 4·4 | 9·27 | 10·14 | 5·0 | 8·79 | 9·61 | 4·4 |
| Other indirect | 14·32 | 15·66 | 7·7 | 15·93 | 17·42 | 8·6 | 17·68 | 19·33 | 9·6 | 15·18 | 16·60 | 7·7 |
| Total of above | 83·20 | 90·97 | 45·0 | 78·03 | 85·31 | 42·2 | 69·33 | 75·81 | 37·5 | 77·92 | 85·20 | 39·3 |
| Domestic rates | 6·48 | 7·08 | 3·5 | 6·08 | 6·65 | 3·3 | 6·85 | 7·49 | 3·7 | 6·30 | 6·89 | 3·2 |
| Total | 89·67 | 98·05 | 48·5 | 84·10 | 91·96 | 45·5 | 76·18 | 83·30 | 41·2 | 84·23 | 92·09 | 42·5 |
1985–86
| ||||||||||||
| Income tax | 46·83 | 48·34 | 23·6 | 39·62 | 40·90 | 20·0 | 26·90 | 27·77 | 13·6 | 39·62 | 40·90 | 18·7 |
| NIC | 17·87 | 18·45 | 9·0 | 17·87 | 18·45 | 9·0 | 17·07 | 17·62 | 8·6 | 17·87 | 18·45 | 8·4 |
| VAT | 9·20 | 9·49 | 4·6 | 9·01 | 9·30 | 4·5 | 10·35 | 10·68 | 5·2 | 9·65 | 9·97 | 4·5 |
| Other indirect | 15·10 | 15·59 | 7·6 | 16·79 | 17·33 | 8·5 | 18·77 | 19·38 | 9·5 | 15·96 | 16·47 | 7·5 |
| Total of above | 89·00 | 91·87 | 44·8 | 83·29 | 85·98 | 42·0 | 73·09 | 75·45 | 36·8 | 83·10 | 85·79 | 39·1 |
| Domestic rates | 6·94 | 7·17 | 3·5 | 6·53 | 6·74 | 3·3 | 7·41 | 7·65 | 3·7 | 6·74 | 6·96 | 3·2 |
| Total | 95·94 | 99·04 | 48·3 | 89·82 | 92·73 | 45·3 | 80·50 | 83·10 | 40·6 | 89·85 | 92·75 | 42·3 |
1986–87
| ||||||||||||
| Income tax | 48·86 | 43·86 | 22·9 | 41·50 | 41·50 | 19·4 | 28·48 | 28·48 | 13·3 | 41·50 | 41·50 | 18·2 |
| NIC | 19·21 | 19·21 | 9·0 | 19·21 | 19·21 | 9·0 | 17·50 | 17·50 | 8·2 | 19·21 | 19·21 | 8·4 |
| VAT | 9·94 | 9·94 | 4·7 | 9·71 | 9·71 | 4·5 | 11·16 | 11·16 | 5·2 | 10·33 | 10·33 | 4·5 |
| Other indirect | 16·41 | 16·41 | 7·7 | 18·14 | 18·14 | 8·5 | 20·38 | 20·38 | 9·5 | 17·36 | 17·36 | 7·6 |
| Total of above | 94·42 | 94·42 | 44·2 | 88·56 | 88·56 | 41·5 | 77·51 | 77·51 | 36·3 | 88·40 | 88·40 | 38·8 |
| Domestic rates | 7·81 | 7·81 | 3·7 | 7·33 | 7·33 | 3·4 | 8·32 | 8·32 | 3·9 | 7·54 | 7·54 | 3·3 |
| Total | 102·24 | 102·24 | 47·9 | 95·89 | 95·89 | 44·9 | 85·84 | 85·84 | 40·2 | 95·94 | 95·94 | 42·2 |
1987–88
| ||||||||||||
| Income tax | 48·78 | 46·90 | 21·5 | 41·67 | 40·07 | 18·3 | 29·07 | 27·95 | 12·8 | 41·67 | 40·07 | 17·2 |
| NIC | 20·46 | 1967 | 9·0 | 20·46 | 19·67 | 9·0 | 18·64 | 17·92 | 8·2 | 20·46 | 19·67 | 8·5 |
| VAT | 10·94 | 10·52 | 4·8 | 10·62 | 10·22 | 4·7 | 12·08 | 11·61 | 5·3 | 11·24 | 10·81 | 4·6 |
| Other indirect | 17·31 | 16·64 | 7·6 | 18·97 | 18·24 | 8·3 | 21·20 | 20·38 | 9·3 | 18·13 | 17·43 | 7·5 |
| Total of above | 97·48 | 93·73 | 42·9 | 91·72 | 88·20 | 40·4 | 80·99 | 77·87 | 35·6 | 91·50 | 87·98 | 37·8 |
| Domestic rates | 8·56 | 8·23 | 3·8 | 7·99 | 7·69 | 3·5 | 9·03 | 8·69 | 4·0 | 8·20 | 7·88 | 14 |
| Total | 106·04 | 101·96 | 46·7 | 99·72 | 95·88 | 43·9 | 90·02 | 86·56 | 39·6 | 99·70 | 95·86 | 41·2 |
150 per cent, of average male earnings (£340·95 a week in 1987–88)
| ||||||||||||
Single
| Married no children
| Married both working
| Married 2 children
| |||||||||
£ per week
| £ per week 1986–87 prices
| Per cent. of gross income
| £ per week
| £ per week 1986–87 prices
| Per cent. of gross income
| £ per week
| £ per week 1986–87 prices
| Per cent. of gross income
| £ per week
| £ per week 1986–87 prices
| Per cent. of gross income
| |
1978–79
| ||||||||||||
| Income tax | 38·53 | 74·49 | 27·7 | 35·04 | 67·74 | 25·2 | 27·64 | 53·44 | 19·9 | 33·77 | 65·29 | 23·4 |
| NIC | 7·80 | 15·08 | 5·6 | 7·80 | 15·08 | 5·6 | 9·05 | 17·50 | 6·5 | 7·80 | 15·08 | 5·4 |
| VAT | 3·87 | 7·47 | 2·8 | 3·86 | 7·45 | 2·8 | 4·24 | 8·20 | 3·0 | 3·72 | 7·19 | 2·6 |
| Other indirect | 10·36 | 20·02 | 7·4 | 11·31 | 21·87 | 8·1 | 11·97 | 23·15 | 8·6 | 9·97 | 19·27 | 6·9 |
| Total of above | 60·55 | 117·06 | 43·5 | 58·01 | 112·15 | 41·7 | 52·90 | 102·28 | 38·0 | 55·25 | 106·82 | 38·3 |
| Domestic rates | 3·90 | 7·53 | 2·8 | 3·45 | 6·66 | 2·5 | 3·44 | 6·65 | 2·5 | 3·66 | 7·89 | 2·5 |
| Total | 64·45 | 124·60 | 46·3 | 61·45 | 118·81 | 44·1 | 56·35 | 108·94 | 40·5 | 58·92 | 113·91 | 40·8 |
1979–80
| ||||||||||||
| Income tax | 41·74 | 69·67 | 25·5 | 37·99 | 63·41 | 23·2 | 30·55 | 51·00 | 18·6 | 37·99 | 63·41 | 22·1 |
| NIC | 8·78 | 14·66 | 5·4 | 8·78 | 14·66 | 5·4 | 10·66 | 17·79 | 6·5 | 8·78 | 14·66 | 5·1 |
| VAT | 7·27 | 12·14 | 4·4 | 7·17 | 11·98 | 4·4 | 7·76 | 12·96 | 4·7 | 6·96 | 11·61 | 4·0 |
| Other indirect | 12·11 | 20·21 | 7·4 | 13·10 | 21·86 | 8·0 | 13·70 | 22·87 | 8·4 | 11·78 | 19·66 | 6·9 |
| Total of above | 69·90 | 116·68 | 42·6 | 67·04 | 111·91 | 40·9 | 62·67 | 104·62 | 38·2 | 65·51 | 109·35 | 38·1 |
| Domestic rates | 4·70 | 7·84 | 2·9 | 4·13 | 6·90 | 2·5 | 4·09 | 6·84 | 2·5 | 4·41 | 7·35 | 2·6 |
| Total | 74·60 | 124·52 | 45·5 | 71·18 | 118·81 | 43·4 | 66·77 | 111·45 | 40·7 | 69·91 | 116·70 | 40·7 |
1980–81
| ||||||||||||
| Income tax | 51·20 | 73·48 | 26·0 | 46·76 | 67·11 | 23·7 | 38·82 | 55·71 | 19·7 | 46·76 | 67·11 | 22·7 |
| NIC | 11·14 | 15·99 | 5·7 | 11·14 | 15·99 | 5·7 | 13·30 | 19·09 | 6·7 | 11·14 | 15·99 | 5·4 |
| VAT | 8·93 | 12·81 | 4·5 | 8·85 | 12·71 | 4·5 | 9·51 | 13·65 | 4·8 | 8·50 | 12·19 | 4·1 |
| Other indirect | 14·31 | 20·54 | 7·3 | 15·43 | 22·15 | 7·8 | 16·00 | 22·96 | 8·1 | 13·89 | 19·93 | 6·8 |
| Total of above | 85·58 | 122·82 | 43·4 | 82·19 | 117·95 | 41·7 | 77·63 | 111·42 | 39·4 | 80·28 | 115·22 | 39·0 |
| Domestic rates | 6·20 | 8·90 | 3·1 | 5·42 | 7·79 | 2·8 | 5·27 | 7·57 | 2·7 | 5·79 | 8·31 | 2·8 |
| Total | 91·78 | 131·72 | 46·6 | 87·61 | 125·74 | 44·5 | 82·90 | 118·98 | 42·1 | 86·07 | 123·53 | 41·9 |
1981–82
| ||||||||||||
| Income tax | 57·72 | 74·30 | 26·4 | 53·28 | 68·59 | 24·3 | 45·35 | 58·38 | 20·7 | 53·28 | 68·59 | 23·3 |
| NIC | 15·50 | 19·95 | 7·1 | 15·50 | 19·95 | 7·1 | 16·96 | 21·83 | 7·7 | 15·50 | 19·95 | 6·8 |
| VAT | 9·92 | 12·77 | 4·5 | 9·78 | 12·58 | 4·5 | 10·52 | 13·54 | 4·8 | 9·44 | 12·16 | 4·1 |
| Other indirect | 16·54 | 21·29 | 7·6 | 17·83 | 22·95 | 8·1 | 18·55 | 23·88 | 8·5 | 16·14 | 20·77 | 7·1 |
| Total of above | 99·68 | 128·32 | 45·5 | 96·38 | 124·07 | 44·0 | 91·38 | 117·63 | 41·8 | 94·36 | 121·47 | 41·3 |
| Domestic rates | 7·58 | 9·76 | 3·5 | 6·65 | 8·56 | 3·0 | 6·53 | 8·41 | 3·0 | 7·09 | 9·12 | 3·1 |
| Total | 107·26 | 138·08 | 49·0 | 103·03 | 132·63 | 47·1 | 97·91 | 126·04 | 44·7 | 101·45 | 130·60 | 44·4 |
1982–83
| ||||||||||||
| Income tax | 61·80 | 74·30 | 26·2 | 56·72 | 68·19 | 24·0 | 47·70 | 57·35 | 20·2 | 56·72 | 68·19 | 23·0 |
| NIC | 19·25 | 23·14 | 8·2 | 19·25 | 23·14 | 8·2 | 20·66 | 24·84 | 8·8 | 19·25 | 23·14 | 7·8 |
| VAT | 10·25 | 12·32 | 4·3 | 10·10 | 12·14 | 4·3 | 10·92 | 13·13 | 4·6 | 9·80 | 11·78 | 4·0 |
| Other indirect | 17·24 | 20·73 | 7·3 | 18·56 | 22·32 | 7·9 | 19·40 | 23·32 | 8·2 | 16·82 | 20·22 | 6·8 |
| Total of above | 108·54 | 130·50 | 46·0 | 104·63 | 125·79 | 44·3 | 98·68 | 118·64 | 41·8 | 102·59 | 123·34 | 41·5 |
| Domestic rates | 8·24 | 9·90 | 3·5 | 7·26 | 8·73 | 3·1 | 7·20 | 8·66 | 3·1 | 7·73 | 9·29 | 3·1 |
| Total | 116·78 | 140·40 | 49·5 | 111·89 | 134·52 | 47·4 | 105·88 | 127·30 | 44·8 | 110·31 | 132·63 | 44·7 |
150 per cent. of average male earnings (£340·95 a week in 1987–88)
| ||||||||||||
Single
| Married no children
| Married both working
| Married 2 children
| |||||||||
£ per week
| £ per week 1987–87 prices
| Per cent. of gross income
| £per week
| £ per week 1986–87 prices
| Per cent. of gross income
| £ per week
| £ per week 1986–87 prices
| Per cent. of gross income
| £ per week
| £ per week 1986–87 prices
| Per cent. of gross income
| |
1983–84
| ||||||||||||
| Income tax | 66·65 | 76·56 | 26·0 | 60·83 | 69·87 | 23·7 | 50·53 | 58·04 | 19·7 | 60·83 | 69·87 | 22·6 |
| NIC | 21·15 | 24·29 | 8·2 | 21·15 | 24·29 | 8·2 | 23·09 | 26·52 | 9·0 | 21·15 | 24·29 | 7·9 |
| VAT | 11·36 | 13·05 | 4·4 | 11·22 | 12·89 | 4·4 | 12·14 | 13·95 | 4·7 | 10·90 | 12·52 | 4·1 |
| Other indirect | 18·95 | 21·76 | 7·4 | 20·34 | 23·37 | 7·9 | 21·33 | 24·50 | 8·3 | 18·43 | 21·17 | 6·9 |
| Total of above | 118·10 | 135·66 | 46·0 | 113·54 | 130·42 | 44·3 | 107·09 | 123·01 | 41·8 | 111·31 | 127·85 | 41·5 |
| Domestic rates | 8·34 | 9·59 | 3·3 | 7·36 | 8·45 | 2·9 | 7·29 | 8·38 | 2·8 | 7·85 | 9·02 | 2·9 |
| Total | 126·45 | 145·25 | 49·3 | 120·90 | 138·87 | 47·1 | 114·38 | 131·39 | 44·6 | 119·16 | 136·87 | 44·3 |
1984–85
| ||||||||||||
| Income tax | 71·68 | 78·38 | 25·8 | 65·05 | 71·13 | 23·4 | 53·48 | 58·48 | 19·3 | 65·05 | 71·13 | 22·4 |
| NIC | 22·50 | 24·60 | 8·1 | 22·50 | 24·60 | 8·1 | 24·98 | 27·31 | 9·0 | 22·50 | 24·60 | 7·7 |
| VAT | 12·63 | 13·80 | 4·5 | 12·86 | 14·06 | 4·6 | 14·17 | 15·50 | 5·1 | 14·13 | 15·45 | 4·9 |
| Other indirect | 19·99 | 21·85 | 7·2 | 21·59 | 23·61 | 7·8 | 22·53 | 24·64 | 8·1 | 19·47 | 21·29 | 6·7 |
| Total of above | 126·79 | 138·63 | 45·7 | 122·00 | 133·39 | 44·0 | 115·17 | 125·93 | 41·5 | 121·15 | 132·47 | 41·7 |
| Domestic rates | 8·85 | 9·67 | 3·2 | 7·80 | 8·53 | 2·8 | 7·70 | 8·41 | 2·8 | 8·33 | 9·11 | 2·9 |
| Total | 135·64 | 148·31 | 48·9 | 129·80 | 141·92 | 46·8 | 122·86 | 134·34 | 44·3 | 129·49 | 141·58 | 44·5 |
1985–86
| ||||||||||||
| Income tax | 76·60 | 79·07 | 25·7 | 69·39 | 71·63 | 23·3 | 56·67 | 58·50 | 19·0 | 69·39 | 71·63 | 22·3 |
| NIC | 23·85 | 24·62 | 8·0 | 23·85 | 24·62 | 8·0 | 26·80 | 27·67 | 9·0 | 23·85 | 24·62 | 7·7 |
| VAT | 14·02 | 14·47 | 4·7 | 14·26 | 14·72 | 4·8 | 15·71 | 16·22 | 5·3 | 15·60 | 16·11 | 5·0 |
| Other indirect | 21·11 | 21·79 | 7·1 | 22·78 | 23·51 | 7·6 | 23·80 | 24·57 | 8·0 | 20·51 | 21·17 | 6·6 |
| Total of above | 135·58 | 139·96 | 45·5 | 130·28 | 134·49 | 43·8 | 122·98 | 126·96 | 41·3 | 129·35 | 133·53 | 41·5 |
| Domestic rates | 9·48 | 9·79 | 3·2 | 8·38 | 8·65 | 2·8 | 8·30 | 8·57 | 2·8 | 8·92 | 9·21 | 2·9 |
| Total | 145·06 | 149·75 | 48·7 | 138·65 | 143·13 | 46·6 | 131·28 | 135·53 | 44·1 | 138·27 | 142·73 | 44·4 |
1986–87
| ||||||||||||
| Income tax | 79·81 | 79·81 | 24·9 | 72·45 | 72·45 | 22·6 | 59·42 | 59·42 | 18·6 | 72·45 | 72·45 | 21·7 |
| NIC | 25·65 | 25·65 | 8·0 | 25·65 | 25·65 | 8·0 | 28·81 | 28·81 | 9·0 | 25·65 | 25·65 | 7·7 |
| VAT | 15·18 | 15·18 | 4·7 | 15·41 | 15·41 | 4·8 | 16·91 | 16·91 | 5·3 | 16·79 | 16·79 | 5·0 |
| Other indirect | 23·03 | 23·03 | 7·2 | 24·76 | 24·76 | 7·7 | 25·86 | 25·86 | 8·1 | 22·49 | 22·49 | 6·7 |
| Total of above | 143·68 | 143·68 | 44·9 | 138·26 | 138·26 | 43·2 | 131·00 | 131·00 | 40·9 | 137·38 | 137·38 | 41·1 |
| Domestic rates | 10·68 | 10·68 | 3·3 | 9·42 | 9·42 | 2·9 | 9·32 | 9·32 | 2·9 | 10·00 | 10·00 | 3·0 |
| Total | 154·36 | 154·36 | 48·2 | 147·68 | 147·68 | 46·1 | 140·32 | 140·32 | 43·8 | 147·38 | 147·38 | 44·1 |
1987–88
| ||||||||||||
| Income tax | 79·47 | 76·41 | 23·3 | 72·35 | 69·57 | 21·2 | 59·76 | 57·46 | 17·5 | 72·35 | 69·57 | 20·4 |
| NIC | 26·55 | 25·53 | 7·8 | 26·55 | 25·53 | 7·8 | 30·69 | 29·51 | 9·0 | 26·55 | 25·53 | 7·5 |
| VAT | 16·81 | 16·16 | 4·9 | 17·01 | 16·36 | 5·0 | 18·47 | 17·76 | 5·4 | 18·48 | 17·77 | 5·2 |
| Other indirect | 24·51 | 23·57 | 7·2 | 26·15 | 25·14 | 7·7 | 27·13 | 26·09 | 8·0 | 23·78 | 22·86 | 6·7 |
| Total of above | 147·33 | 141·66 | 43·2 | 142·07 | 136·60 | 41·7 | 136·95 | 130·82 | 39·9 | 141·15 | 135·72 | 39·7 |
| Domestic rates | 11·77 | 11·32 | 3·5 | 10·33 | 9·93 | 3·0 | 10·14 | 9·75 | 3·0 | 10·95 | 10·53 | 3·1 |
| Total | 159·11 | 152·99 | 46·7 | 152·39 | 146·53 | 44·7 | 146·19 | 140·57 | 42·9 | 152·11 | 146·25 | 42·8 |
200 per cent. of average male earnings (£454·60 a week in 1987·88)
| ||||||||||||
Single
| Married no children
| Married both working
| Married 2 children
| |||||||||
£per week
| £ per week 1986–87 prices
| Per cent. of gross income
| £ per week
| £ per week 1986–87 prices
| Per cent. of gross income
| £ per week
| £ per week 1986–87 prices
| Per cent. of gross income
| £ per week
| £ per week 1986–87 prices
| Per cent. of gross income
| |
1978–79
| ||||||||||||
| Income tax | 54·74 | 105·83 | 29·5 | 50·51 | 97·65 | 27·2 | 42·95 | 83·04 | 23·1 | 49·08 | 94·89 | 25·7 |
| NIC | 7·80 | 15·08 | 4·2 | 7·80 | 15·08 | 4·2 | 12·06 | 23·32 | 6·5 | 7·80 | 15·08 | 4·1 |
| Total | 62·54 | 120·91 | 33·7 | 58·31 | 112·73 | 31·4 | 55·01 | 106·35 | 29·6 | 56·88 | 109·97 | 29·8 |
1979–80
| ||||||||||||
| Income tax | 58·53 | 97·70 | 26·8 | 54·39 | 90·79 | 24·9 | 46·95 | 78·37 | 21·5 | 54·39 | 90·79 | 24·0 |
| NIC | 8·78 | 14·66 | 4·0 | 8·78 | 14·66 | 4·0 | 14·21 | 23·72 | 6·5 | 8·78 | 14·66 | 3·9 |
| Total | 67·31 | 112·36 | 30·8 | 63·17 | 105·45 | 28·9 | 61·16 | 102·09 | 28·0 | 63·17 | 105·45 | 27·9 |
1980–81
| ||||||||||||
| Income tax | 72·91 | 104·64 | 27·7 | 66·99 | 96·14 | 25·5 | 58·53 | 84·00 | 22·3 | 66·99 | 96·14 | 24·7 |
| NIC | 11·14 | 15·99 | 4·2 | 11·14 | 15·99 | 4·2 | 17·74 | 25·46 | 6·8 | 11·14 | 15·99 | 4·1 |
| Total | 84·05 | 120·63 | 32·0 | 78·13 | 112·13 | 29·7 | 76·27 | 109·46 | 29·0 | 78·13 | 112·13 | 28·8 |
1981–82
| ||||||||||||
| Income tax | 85·04 | 109·47 | 29·1 | 78·59 | 101·17 | 26·9 | 68·01 | 87·55 | 23·3 | 78·59 | 101·17 | 26·1 |
| NIC | 15·50 | 19·95 | 5·3 | 15·50 | 19·95 | 5·3 | 22·61 | 29·11 | 7·7 | 15·50 | 19·95 | 5·1 |
| Total | 100·54 | 129·43 | 34·5 | 94·09 | 121·12 | 32·2 | 90·62 | 116·66 | 31·1 | 94·09 | 121·12 | 31·2 |
1982–83
| ||||||||||||
| Income tax | 89·27 | 107·33 | 28·4 | 82·50 | 99·19 | 26·2 | 71·31 | 85·73 | 22·7 | 82·50 | 99·19 | 25·3 |
| NIC | 19·25 | 23·14 | 6·1 | 19·25 | 23·14 | 6·1 | 27·54 | 33·11 | 8·7 | 19·25 | 23·14 | 5·9 |
| Total | 108·52 | 130·47 | 34·5 | 101·75 | 122·33 | 32·3 | 98·85 | 118·84 | 31·4 | 101·75 | 122·33 | 31·2 |
1983–84
| ||||||||||||
| Income tax | 94·99 | 109·11 | 27·8 | 87·22 | 100·19 | 25·5 | 76·18 | 87·51 | 22·3 | 87·22 | 100·19 | 24·6 |
| NIC | 21·15 | 24·29 | 6·2 | 21·15 | 24·29 | 6·2 | 30·78 | 35·36 | 9·0 | 21·15 | 24·29 | 6·0 |
| Total | 116·14 | 133·41 | 34·0 | 108·37 | 124·48 | 31·7 | 106·96 | 122·86 | 31·3 | 108·37 | 124·48 | 30·6 |
1984–85
| ||||||||||||
| Income tax | 102·96 | 112·58 | 27·8 | 94·12 | 102·91 | 25·4 | 81·23 | 88·82 | 22·0 | 94·12 | 102·91 | 24·6 |
| NIC | 22·50 | 24·60 | 6·1 | 22·50 | 24·60 | 6·1 | 33·30 | 36·41 | 9·0 | 22·50 | 24·60 | 5·9 |
| Total | 125·46 | 137·18 | 33·9 | 116·62 | 127·51 | 31·5 | 114·53 | 125·23 | 31·0 | 116·62 | 127·51 | 30·4 |
1985–86
| ||||||||||||
| Income tax | 110·68 | 114·26 | 27·9 | 101·07 | 104·34 | 25·5 | 86·45 | 89·24 | 21·8 | 101·07 | 104·34 | 24·6 |
| NIC | 23·85 | 24·62 | 6·0 | 23·85 | 24·62 | 6·0 | 35·73 | 36·88 | 9·0 | 23·85 | 24·62 | 5·8 |
| Total | 134·53 | 138·88 | 33·9 | 124·92 | 128·96 | 31·5 | 122·18 | 126·13 | 30·8 | 124·92 | 128·96 | 30·4 |
1986–87
| ||||||||||||
| Income tax | 116·37 | 116·37 | 27·3 | 106·22 | 106·22 | 24·9 | 90·37 | 90·37 | 21·2 | 106·22 | 106·22 | 24·1 |
| NIC | 25·65 | 25·65 | 6·0 | 25·65 | 25·65 | 6·0 | 38·41 | 38·41 | 9·0 | 25·65 | 25·65 | 5·8 |
| Total | 142·02 | 142·02 | 33·3 | 131·87 | 131·87 | 30·9 | 128·78 | 128·78 | 30·2 | 131·87 | 131·87 | 29·9 |
1987–88
| ||||||||||||
| Income tax | 119·22 | 114·63 | 26·2 | 107·90 | 103·75 | 23·7 | 90·45 | 86·97 | 19·9 | 107·90 | 103·75 | 23·0 |
| NIC | 26·55 | 25·53 | 5·8 | 26·55 | 25·53 | 5·8 | 40·91 | 39·34 | 9·0 | 26·55 | 25·53 | 5·7 |
| Total | 145·77 | 140·16 | 32·1 | 134·45 | 129·28 | 29·6 | 131·36 | 126·31 | 28·9 | 134·45 | 129·28 | 28·7 |
300 per cent. of average male earnings (£681·90 a week in 1987·88)
| ||||||||||||
Single
| Married no children
| Married both working
| Married 2 children
| |||||||||
£ per week
| £ per week 1986–87 prices
| Per cent. of gross income
| £ per week
| £ per week 1986–87 prices
| Per cent. of gross income
| £ per week
| £ per week 1986–87 prices
| Per cent. of gross income
| £ per week
| £ per week 1986–87 prices
| Per cent. of gross income
| |
1978–79
| ||||||||||||
| Income tax | 102·89 | 198·92 | 37·0 | 96·54 | 186·64 | 34·7 | 77·06 | 148·98 | 27·7 | 94·23 | 182·18 | 33·2 |
| NIC | 7·80 | 15·08 | 2·8 | 7·80 | 15·08 | 2·8 | 15·04 | 29·08 | 5·4 | 7·80 | 15·08 | 2·8 |
| Total | 110·69 | 214·00 | 39·8 | 104·34 | 201·72 | 37·5 | 92·10 | 178·06 | 33·1 | 102·03 | 197·26 | 36·0 |
1979–80
| ||||||||||||
| Income tax | 106·83 | 178·32 | 32·6 | 100·58 | 167·89 | 30·7 | 83·49 | 139·36 | 25·5 | 100·58 | 167·89 | 29·9 |
| NIC | 8·78 | 14·66 | 2·7 | 8·78 | 14·66 | 2·7 | 17·30 | 28·88 | 5·3 | 8·78 | 14·66 | 2·6 |
| Total | 115·61 | 192·98 | 35·3 | 109·36 | 182·55 | 33·4 | 100·79 | 168·24 | 30·7 | 109·36 | 182·55 | 32·5 |
1980–81
| ||||||||||||
| Income tax | 133·40 | 191·46 | 33·8 | 125·99 | 180·82 | 32·0 | 102·39 | 146·95 | 26·0 | 125·99 | 180·82 | 31·3 |
| NIC | 11·14 | 15·99 | 2·8 | 11·14 | 15·99 | 2·8 | 21·78 | 31·26 | 5··5 | 11·14 | 15·99 | 2·8 |
| Total | 144·54 | 207·44 | 36·7 | 137·13 | 196·81 | 34·8 | 124·17 | 178·21 | 31·5 | 137·13 | 196·81 | 34·0 |
1981–82
| ||||||||||||
| Income tax | 155·15 | 199·73 | 35·4 | 147·74 | 190·19 | 33·8 | 117·43 | 151·17 | 26·8 | 147·74 | 190·19 | 33·0 |
| NIC | 15·50 | 19·95 | 3·5 | 15·50 | 19·95 | 3·5 | 29·07 | 37·42 | 6·6 | 15·50 | 19·95 | 3·5 |
| Total | 170·65 | 219·68 | 39·0 | 163·24 | 210·14 | 37·3 | 146·50 | 188·59 | 33·5 | 163·24 | 210·14 | 36·5 |
1982–83
| ||||||||||||
| Income tax | 163·55 | 196·63 | 34·6 | 155·09 | 186·46 | 32·8 | 124·31 | 149·45 | 26·3 | 155·09 | 186·46 | 32·1 |
| NIC | 19·25 | 23·14 | 4·1 | 19·25 | 23·14 | 4·1 | 35·78 | 43·02 | 7·6 | 19·25 | 23·14 | 4·0 |
| Total | 182·80 | 219·77 | 38·7 | 174·34 | 209·60 | 36·9 | 160·09 | 192·47 | 33·9 | 174·34 | 209·60 | 36·1 |
1983–84
| ||||||||||||
| Income tax | 173·76 | 199·59 | 33·9 | 164·05 | 188·44 | 32·0 | 133·30 | 153·12 | 26·0 | 164·05 | 188·44 | 31·2 |
| NIC | 21·15 | 24·29 | 4·1 | 21·15 | 24·29 | 4·1 | 39·62 | 45·51 | 7·7 | 21·15 | 24·29 | 4·0 |
| Total | 194·91 | 223·89 | 38·0 | 185·20 | 212·73 | 36·1 | 172·92 | 198·63 | 33·7 | 185·20 | 212·73 | 35·3 |
1984–85
| ||||||||||||
| Income tax | 188·89 | 206·53 | 34·0 | 177·84 | 194·45 | 32·0 | 143·37 | 156·76 | 25·8 | 177·84 | 194·45 | 31·3 |
| NIC | 22·50 | 24·60 | 4·1 | 22·50 | 24·60 | 4·1 | 42·48 | 46·45 | 7·7 | 22·50 | 24·60 | 4·0 |
| Total | 211·39 | 231·14 | 38·1 | 200·34 | 219·05 | 36·1 | 185·85 | 203·21 | 33·5 | 200·34 | 219·05 | 35·3 |
1985–86
| ||||||||||||
| Income tax | 203·47 | 210·04 | 34·2 | 191·45 | 197·64 | 32·1 | 153·54 | 158·50 | 25·8 | 191·45 | 197·64 | 31·4 |
| NIC | 23·85 | 24·62 | 4·0 | 23·85 | 24·62 | 4·0 | 45·29 | 46·75 | 7·6 | 23·85 | 24·62 | 3·9 |
| Total | 227·32 | 234·66 | 38·2 | 215·30 | 222·26 | 36·2 | 198·83 | 205·25 | 33·4 | 215·30 | 222·26 | 35·3 |
1986–87
| ||||||||||||
| Income tax | 217·42 | 217·42 | 34·0 | 204·73 | 204·73 | 32·0 | 160·54 | 160·54 | 25·1 | 204·73 | 204·73 | 31·3 |
| NIC | 25·65 | 25·65 | 4·0 | 25·65 | 25·65 | 4·0 | 48·70 | 48·70 | 7·6 | 25·65 | 25·65 | 3·9 |
| Total | 243·07 | 243·07 | 38·0 | 230·38 | 230·38 | 36·0 | 209·24 | 209·24 | 32·7 | 230·38 | 230·38 | 35·2 |
1987–88
| ||||||||||||
| Income tax | 228·84 | 220·03 | 33·6 | 215·67 | 207·37 | 31·6 | 161·31 | 155·10 | 23·7 | 215·67 | 207·37 | 31·0 |
| NIC | 26·55 | 25·53 | 3·9 | 26·55 | 25·53 | 3·9 | 51·10 | 49·13 | 7·5 | 26·55 | 25·53 | 3·8 |
| Total | 255·39 | 245·56 | 37·5 | 242·22 | 232·90 | 35·5 | 212·41 | 204·24 | 31·1 | 242·22 | 232·90 | 34·8 |
500 per cent. of average male earnings (£1,136·50 a week in 1987–88)
| ||||||||||||
Single
| Married no children
| Married both working
| Married 2 children
| |||||||||
£ per week
| £per week 1986–87 prices
| Per cent. of gross income
| £ per week
| £ per week 1986–87 prices
| Per cent. of gross income
| £ per week
| £ per week 1986–87 prices
| Per cent. of gross income
| £ per week
| £ per week 1986–87 prices
| Per cent. of gross income
| |
1978–79
| ||||||||||||
| Income tax | 234·37 | 453·12 | 50·5 | 226·44 | 437·79 | 48·8 | 157·63 | 304·75 | 34·0 | 223·55 | 432·20 | 47·7 |
| NIC | 7·80 | 15·08 | 1·7 | 7·80 | 15·08 | 1·7 | 15·60 | 30·16 | 3·4 | 7·80 | 15·08 | 1·7 |
| Total | 242·17 | 468·20 | 52·2 | 234·24 | 452·87 | 50·5 | 173·23 | 334·91 | 37·3 | 231·35 | 447·28 | 49·3 |
1979–80
| ||||||||||||
| Income tax | 225·28 | 376·05 | 41·2 | 217·78 | 363·53 | 39·8 | 165·36 | 276·02 | 30·3 | 217·78 | 363·53 | 39·3 |
| NIC | 8·78 | 14·66 | 1·6 | 8·78 | 14·66 | 1·6 | 17·55 | 29·30 | 3·2 | 8·78 | 14·66 | 1·6 |
| Total | 234·05 | 390·70 | 42·8 | 226·56 | 378·18 | 41·5 | 182·91 | 305·32 | 33·5 | 226·56 | 378·18 | 40·9 |
1980–81
| ||||||||||||
| Income tax | 279·78 | 401·54 | 42·6 | 270·89 | 388·78 | 41·2 | 206·31 | 296·10 | 31·4 | 270·89 | 388·78 | 40·7 |
| NIC | 11·14 | 15·99 | 1·7 | 11·14 | 15·99 | 1·7 | 22·28 | 31·98 | 3·4 | 11·14 | 15·99 | 1·7 |
| Total | 290·92 | 417·53 | 44·3 | 282·03 | 404·77 | 42·9 | 228·59 | 328·07 | 34·8 | 282·03 | 404·77 | 42·4 |
1981–82
| ||||||||||||
| Income tax | 323·28 | 416·16 | 44·3 | 314·39 | 404·72 | 43·1 | 240·18 | 309·19 | 32·9 | 314·39 | 404·72 | 42·5 |
| NIC | 15·50 | 19·95 | 2·1 | 15·50 | 19·95 | 2·1 | 31·00 | 39·91 | 4·2 | 15·50 | 19·95 | 2·1 |
| Total | 338·78 | 436·12 | 46·4 | 329·89 | 424·67 | 45·2 | 271·18 | 349·09 | 37·2 | 329·89 | 424·67 | 44·6 |
1982–83
| ||||||||||||
| Income tax | 342·03 | 411·21 | 43·5 | 331·87 | 399·00 | 42·2 | 252·82 | 303·96 | 32·1 | 331·87 | 399·00 | 41·6 |
| NIC | 19·25 | 23·14 | 2·4 | 19·25 | 23·14 | 2·4 | 38·50 | 46·29 | 4·9 | 19·25 | 23·14 | 2·4 |
| Total | 361·28 | 434·36 | 45·9 | 351·12 | 422·14 | 44·6 | 291·32 | 350·25 | 37·0 | 351·12 | 422·14 | 44·0 |
1983–84
| ||||||||||||
| Income tax | 364·42 | 418·60 | 42·6 | 352·77 | 405·22 | 41·3 | 268·75 | 308·70 | 31·4 | 352·77 | 405·22 | 40·7 |
| NIC | 21·15 | 24·29 | 2·5 | 21·15 | 24·29 | 2·5 | 42·30 | 48·59 | 4·9 | 21·15 | 24·29 | 2·4 |
| Total | 385·57 | 442·89 | 45·1 | 373·92 | 429·51 | 43·7 | 311·05 | 357·29 | 36·4 | 373·92 | 329·51 | 43·1 |
1984–85
| ||||||||||||
| Income tax | 396·48 | 433·51 | 42·9 | 383·21 | 419·00 | 41·4 | 291·86 | 319·12 | 31·6 | 383·21 | 419·00 | 40·8 |
| NIC | 22·50 | 24·60 | 2·4 | 22·50 | 24·60 | 2·4 | 45·00 | 49·20 | 4·9 | 22·50 | 24·60 | 2·4 |
| Total | 418·98 | 458·12 | 45·3 | 405·71 | 443·61 | 43·9 | 336·86 | 368·33 | 36·4 | 405·71 | 443·61 | 43·2 |
1985–86
| ||||||||||||
| Income tax | 427·27 | 441·07 | 43·0 | 412·85 | 426·19 | 41·6 | 314·16 | 324·31 | 31·7 | 412·85 | 426·19 | 41·0 |
| NIC | 23·85 | 24·62 | 2·4 | 23·85 | 24·62 | 2·4 | 47·70 | 49·24 | 4·8 | 23·85 | 24·62 | 2·4 |
| Total | 451·12 | 465·70 | 45·5 | 436·70 | 450·81 | 44·0 | 361·86 | 373·55 | 36·5 | 436·70 | 450·81 | 43·4 |
1986–87
| ||||||||||||
| Income tax | 461·39 | 461·39 | 43·2 | 446·16 | 446·16 | 41·8 | 333·79 | 333·79 | 31·3 | 446·16 | 446·16 | 41·3 |
| NIC | 25·65 | 25·65 | 2·4 | 25·65 | 25·65 | 2·4 | 51·30 | 51·30 | 4·8 | 25·65 | 25·65 | 2·4 |
| Total | 487·04 | 487·04 | 45·6 | 471·81 | 471·81 | 44·2 | 385·09 | 385·09 | 36·1 | 471·81 | 471·81 | 43·6 |
1987–88
| ||||||||||||
| Income tax | 493·50 | 474·51 | 43·4 | 477·69 | 459·31 | 42·0 | 348·06 | 334·67 | 30·6 | 477·69 | 459·31 | 41·5 |
| NIC | 26·55 | 25·53 | 2·3 | 26·55 | 25·53 | 2·3 | 53·10 | 51·06 | 4·7 | 26·55 | 25·53 | 2·3 |
| Total | 520·05 | 500·04 | 45·8 | 504·24 | 484·84 | 44·4 | 401·16 | 385·72 | 35·3 | 504·24 | 484·84 | 43·8 |
700 per cent. of average male earnings (£1,591·10 a week in 1987–88)
| ||||||||||||
Single
| Married no children
| Married both working
| Married 2 children
| |||||||||
£ per week
| £ per week 1986–87 prices
| Per cent. of gross income
| £ per week
| £ per week 1986–87 prices
| Per cent. of gross income
| £ per week
| £ per week 1986–87 prices
| Per cent. of gross income
| £ per week
| £ per week 1986–87 prices
| Per cent. of gross income
| |
1978–79
| ||||||||||||
| Income tax | 387·10 | 748·40 | 59·6 | 378·32 | 731·42 | 58·2 | 270·44 | 522·85 | 41·6 | 375·13 | 725·25 | 57·3 |
| NIC | 7·80 | 15·08 | 1·2 | 7·80 | 15·08 | 1·2 | 15·60 | 30·16 | 2·4 | 7·80 | 15·08 | 1·2 |
| Total | 394·90 | 763·48 | 60·8 | 386·12 | 746·50 | 59·4 | 286·04 | 553·01 | 44·0 | 382·93 | 740·33 | 58·5 |
1979–80
| ||||||||||||
| Income tax | 356·44 | 594·98 | 46·6 | 348·94 | 582·46 | 45·6 | 271·16 | 452·63 | 35·4 | 348·94 | 582·46 | 45·1 |
| NIC | 8·78 | 14·66 | 1·1 | 8·78 | 14·66 | 1·1 | 17·55 | 29·30 | 2·3 | 8·78 | 14·66 | 1·1 |
| Total | 365·22 | 609·64 | 47·7 | 357·72 | 597·12 | 46·8 | 288·71 | 481·93 | 37·7 | 357·72 | 597·12 | 46·3 |
1980–81
| ||||||||||||
| Income tax | 437·46 | 627·84 | 47·6 | 428·57 | 615·08 | 46·6 | 337·37 | 484·19 | 36·7 | 428·57 | 615·08 | 46·2 |
| NIC | 11·14 | 15·99 | 1·2 | 11·14 | 15·99 | 1·2 | 22·28 | 31·98 | 2·4 | 11·14 | 15·99 | 1·2 |
| Total | 448·60 | 643·83 | 48·8 | 439·71 | 631·07 | 47·8 | 359·65 | 516·17 | 39·1 | 439·71 | 631·07 | 74·4 |
1981–82
| ||||||||||||
| Income tax | 498·36 | 641·55 | 48·8 | 489·47 | 630·10 | 47·9 | 393·80 | 506·95 | 38·6 | 489·47 | 630·10 | 47·5 |
| NIC | 15·50 | 19·95 | 1·5 | 15·50 | 19·95 | 1·5 | 31·00 | 39·91 | 3·0 | 15·50 | 19·95 | 1·5 |
| Total | 513·86 | 661·50 | 50·3 | 504·97 | 650·06 | 49·4 | 424·80 | 546·85 | 41·6 | 504·97 | 650·06 | 49·0 |
1982–83
| ||||||||||||
| Income tax | 530·91 | 638·30 | 48·2 | 520·75 | 626·08 | 47·3 | 414·29 | 498·09 | 37·6 | 520·75 | 626·08 | 46·8 |
| NIC | 19·25 | 23·14 | 1·7 | 19·25 | 23·14 | 1·7 | 38·50 | 46·29 | 35 | 19·25 | 23·14 | 1·7 |
| Total | 550·16 | 661·44 | 49·9 | 540·00 | 649·23 | 49·0 | 452·79 | 544·38 | 41·1 | 540·00 | 649·23 | 48·5 |
1983–84
| ||||||||||||
| Income tax | 569·62 | 654·30 | 47·6 | 557·97 | 640·92 | 46·6 | 439·42 | 504·75 | 36·7 | 557·97 | 640·92 | 46·1 |
| NIC | 21·15 | 24·29 | 1·8 | 21·15 | 24·29 | 1·8 | 42·30 | 48·59 | 3·5 | 21·15 | 24·29 | 1·7 |
| Total | 590·77 | 678·60 | 49·4 | 579·12 | 665·22 | 48·4 | 481·72 | 553·34 | 40·2 | 579·12 | 665·22 | 47·9 |
1984–85
| ||||||||||||
| Income tax | 618·48 | 676·25 | 47·8 | 605·21 | 661·74 | 46·7 | 478·08 | 522·74 | 36·9 | 605·21 | 661·74 | 46·3 |
| NIC | 22·50 | 24·60 | 1·7 | 22·50 | 24·60 | 1·7 | 45·00 | 49·20 | 3·5 | 22·50 | 24·60 | 1·7 |
| Total | 640·98 | 700·85 | 49·5 | 627·71 | 686·34 | 48·5 | 523·08 | 571·94 | 40·4 | 627·71 | 686·34 | 48·0 |
1985–86
| ||||||||||||
| Income tax | 665·47 | 686·97 | 47·9 | 651·05 | 672·08 | 46·9 | 515·61 | 532·27 | 37·1 | 651·05 | 672·08 | 46·4 |
| NIC | 23·85 | 24·62 | 1·7 | 23·85 | 24·62 | 1·7 | 47·70 | 49·24 | 3·4 | 23·85 | 24·62 | 1·7 |
| Total | 689·32 | 711·59 | 49·6 | 674·90 | 696·71 | 48·6 | 563·31 | 581·51 | 40·5 | 674·90 | 696·71 | 48·1 |
1986–87
| ||||||||||||
| Income tax | 717·47 | 717·47 | 48·0 | 702·24 | 702·24 | 47·0 | 555·04 | 555·04 | 37·2 | 702·24 | 702·24 | 46·6 |
| NIC | 25·65 | 25·65 | 1·7 | 25·65 | 25·65 | 1·7 | 51·30 | 51·30 | 3·4 | 25·65 | 25·65 | 1·7 |
| Total | 743·12 | 743·12 | 49·7 | 727·89 | 727·89 | 48·7 | 606·34 | 606·34 | 40·6 | 727·89 | 727·89 | 48·3 |
1987–88
| ||||||||||||
| Income tax | 766·26 | 736·77 | 48·2 | 750·45 | 721·57 | 47·2 | 590·51 | 567·79 | 37·1 | 750·45 | 721·57 | 46·7 |
| NIC | 26·55 | 25·53 | 1·7 | 26·55 | 25·53 | 1·7 | 53·10 | 51·06 | 3·3 | 26·55 | 25·53 | 1·7 |
| Total | 792·81 | 762·30 | 49·8 | 777·00 | 747·10 | 48·8 | 643·61 | 618·84 | 40·5 | 777·00 | 747·10 | 48·4 |
1,000 per cent. of average male earnings (£2,273·00 a week in 1987–88)
| ||||||||||||
Single
| Married no children
| Married both working
| Married 2 children
| |||||||||
£ per week
| £ per week 1986–87 prices
| Per cent. of gross income
| £ per week
| £ per week 1986–87 prices
| Per cent. of gross income
| £ per week
| £ per week 1986–87 prices
| Per cent. of gross income
| £ per week
| £ per week 1986–87 prices
| Per cent. of gross income
| |
1978–79
| ||||||||||||
| Income tax | 618·17 | 1,195·13 | 66·6 | 609·39 | 1,178·16 | 65·7 | 475·02 | 98·38 | 51·2 | 606·20 | 1,171·99 | 65·0 |
| NIC | 7·80 | 15·08 | 0·8 | 7·80 | 15·08 | 0·8 | 15·60 | 30·16 | 1·7 | 7·80 | 15·08 | 0·8 |
| Total | 625·97 | 1,210·21 | 67·5 | 617·19 | 1,193·24 | 66·5 | 490·62 | 948·56 | 52·9 | 614·00 | 1,187·07 | 65·8 |
1979–80
| ||||||||||||
| Income tax | 553·18 | 923·39 | 50·6 | 545·68 | 910·87 | 49·9 | 453·85 | 757·58 | 41·5 | 545·68 | 910·87 | 49·6 |
| NIC | 8·78 | 14·66 | 0·8 | 8·78 | 14·66 | 0·8 | 17·55 | 29·30 | 1·6 | 8·78 | 14·66 | 0·8 |
| Total | 561·96 | 938·04 | 51·4 | 554·46 | 925·52 | 50·7 | 471·40 | 786·88 | 43·1 | 554·46 | 925·52 | 50·4 |
1980–81
| ||||||||||||
| Income tax | 673·98 | 967·30 | 51·3 | 665·09 | 954·54 | 50·6 | 561·28 | 805·55 | 42·7 | 665·09 | 954·54 | 50·3 |
| NIC | 11·14 | 15·99 | 0·8 | 1·14 | 15·99 | 0·8 | 22·28 | 31·98 | 1·7 | 11·14 | 15·99 | 0·8 |
| Total | 685·12 | 983·28 | 52·1 | 676·23 | 970·52 | 51·5 | 583·56 | 837·52 | 44·4 | 676·23 | 970·52 | 51·1 |
1981–82
| ||||||||||||
| Income tax | 760·98 | 979·62 | 52·2 | 752·09 | 968·18 | 51·5 | 646·55 | 832·32 | 44·3 | 752·09 | 968·18 | 51·2 |
| NIC | 15·50 | 19·95 | 1·1 | 15·50 | 19·95 | 1·1 | 31·00 | 39·91 | 2·1 | 15·50 | 19·95 | 1·1 |
| Total | 776·48 | 999·58 | 53·2 | 767·59 | 988·13 | 52·6 | 677·55 | 872·22 | 46·4 | 767·59 | 988·13 | 52·3 |
1982–83
| ||||||||||||
| Income tax | 814·23 | 978·92 | 51·7 | 804·07 | 966·71 | 51·1 | 684·37 | 822·80 | 43·5 | 804·07 | 966·71 | 50·7 |
| NIC | 19·25 | 23·14 | 1·2 | 19·45 | 23·14 | 1·2 | 38·50 | 46·29 | 2·4 | 19·45 | 23·14 | 1·2 |
| Total | 833·48 | 1,002·02 | 53·0 | 823·32 | 989·85 | 52·3 | 722·87 | 869·08 | 45·9 | 823·32 | 989·85 | 51·9 |
1983–84
| ||||||||||||
| Income tax | 877·42 | 1,007·86 | 51·3 | 865·77 | 994·48 | 50·6 | 730·98 | 839·65 | 42·7 | 865·77 | 994·48 | 50·3 |
| NIC | 21·15 | 24·29 | 1·2 | 21·15 | 24·29 | 1·2 | 42·30 | 48·59 | 2·5 | 21·15 | 24·29 | 1·2 |
| Total | 898·57 | 1,032·16 | 52·5 | 886·92 | 1,018·78 | 51·9 | 773·28 | 888·24 | 45·2 | 886·92 | 1,018·78 | 51·5 |
1984–85
| ||||||||||||
| Income tax | 951·48 | 1,040·36 | 51·4 | 938·21 | 1,025·85 | 50·7 | 794·52 | 868·73 | 42·9 | 938·21 | 1,025·85 | 50·4 |
| NIC | 22·50 | 24·60 | 1·2 | 22·50 | 24·60 | 1·2 | 45·00 | 49·20 | 2·4 | 22·50 | 24·60 | 1·2 |
| Total | 973·98 | 1.064·96 | 52·6 | 960·71 | 1,050·45 | 51·9 | 839·52 | 917·94 | 45·4 | 960·71 | 1,050·45 | 51·6 |
1985–86
| ||||||||||||
| Income tax | 1,022·77 | 1,055·81 | 51·5 | 1,008·35 | 1,040·93 | 50·8 | 855·61 | 883·25 | 43·1 | 1,008·35 | 1,040·93 | 50·4 |
| NIC | 23·85 | 24·62 | 1·2 | 23·85 | 24·62 | 1·2 | 47·70 | 49·24 | 2·4 | 23·85 | 24·62 | 1·2 |
| Total | 1,046·62 | 1.080·44 | 52·7 | 1,032·20 | 1,065·55 | 52·0 | 903·31 | 932·50 | 45·5 | 1,032·20 | 1,065·55 | 51·6 |
1986–87
| ||||||||||||
| Income tax | 1,101·59 | 1,101·59 | 51·6 | 1,086·36 | 1,086·36 | 50·9 | 922·78 | 922·78 | 43·2 | 1,086·36 | 1,086·36 | 50·6 |
| NIC | 25·65 | 25·65 | 1·2 | 25·65 | 25·65 | 1·2 | 51·30 | 51·30 | 2·4 | 25·65 | 25·65 | 1·2 |
| Total | 1,127·24 | 1,127·24 | 52·8 | 1,112·01 | 1,112·01 | 52·1 | 974·08 | 974·08 | 456· | 1,112·01 | 1,112·01 | 51·8 |
1987–88
| ||||||||||||
| Income tax | 1,175·40 | 1,130·17 | 51·7 | 1,159·59 | 1,114·97 | 51·0 | 986·99 | 949·01 | 43·4 | 1,159·59 | 1,114·97 | 50·7 |
| NIC | 26·55 | 25·53 | 1·2 | 26·55 | 25·53 | 1·2 | 53·10 | 51·06 | 2·3 | 26·55 | 25·53 | 1·2 |
| Total | 1,201·95 | 1,155·70 | 52·9 | 1,186·14 | 1,140·50 | 52·2 | 1,040·09 | 1,000·07 | 45·8 | 1,186·14 | 1,140·50 | 51·9 |
2,000 per cent. of average male earnings (£4,546·00 a week in 1987–88)
| ||||||||||||
Single
| Married no children
| Married both working
| Married 2 children
| |||||||||
£ per week
| £ per week 1986–87 prices
| Per cent. of gross income
| £ per week
| £ per week 1986–87 prices
| Per cent. of gross income
| £ per week
| £ per week 1986–87 prices
| Per cent. of gross income
| £ per week
| £ per week 1986–87 prices
| Per cent. of gross income
| |
1978–79
| ||||||||||||
| Income tax | 1,388·41 | 2,684·27 | 74·8 | 1,379·63 | 2,667·29 | 74·3 | 1,236·34 | 2,390·27 | 66·6 | 1,376·44 | 2,661·13 | 74·0 |
| NIC | 7·80 | 15·08 | 0·4 | 7·80 | 15·08 | 0·4 | 15·60 | 30·16 | 0·8 | 7·80 | 15·08 | 0·4 |
| Total | 1,396·21 | 2,699·35 | 75·2 | 1,387·43 | 2,682·37 | 74·8 | 1,251·94 | 2,420·43 | 67·5 | 1,384·24 | 2,676·21 | 74·4 |
1979–80
| ||||||||||||
| Income tax | 1,208·98 | 2,018·07 | 55·3 | 1,201·48 | 2,005·55 | 55·0 | 1,106·35 | 1,846·76 | 50·6 | 1,201·48 | 2,005·55 | 54·8 |
| NIC | 8·78 | 14·66 | 0·4 | 8·78 | 14·66 | 0·4 | 17·55 | 29·30 | 0·8 | 8·78 | 14·66 | 0·4 |
| Total | 1,217·76 | 2,032·73 | 55·7 | 1,210·26 | 2,020·21 | 55·4 | 1,123·90 | 1,876·05 | 51·4 | 1,210·26 | 2,020·21 | 55·2 |
1980–81
| ||||||||||||
| Income tax | 1,462·38 | 2,098·81 | 55·6 | 1,453·49 | 2,086·05 | 55·3 | 1,347·95 | 1,934·58 | 51·3 | 1,453·49 | 2,086·05 | 55·1 |
| NIC | 11·14 | 15·99 | 0·4 | 11·14 | 15·99 | 0·4 | 22·28 | 31·98 | 0·8 | 11·14 | 15·99 | 0·4 |
| Total | 1,473·52 | 2,114·79 | 56·1 | 1,464·63 | 2,102·04 | 55·7 | 1,370·23 | 1,966·55 | 52·1 | 1,464·63 | 2,102·4 | 55·6 |
1981–82
| ||||||||||||
| Income tax | 1,636·38 | 2,106·54 | 56·1 | 1,627·49 | 2,095·10 | 55·8 | 1,521·95 | 1959·23 | 52·2 | 1,627·49 | 2,095·10 | 55·6 |
| NIC | 15·50 | 19·95 | 0·5 | 15·50 | 19·95 | 0·5 | 31·00 | 39·91 | 1·1 | 15·50 | 19·95 | 0·5 |
| Total | 1,651·88 | 2,126·50 | 56·6 | 1,642·99 | 2,115·05 | 56·3 | 1,552·95 | 1,999·14 | 53·2 | 1,642·99 | 2,115·05 | 56·1 |
1982–83
| ||||||||||||
| Income tax | 1,758·63 | 2,114·35 | 55·9 | 1,748·47 | 2,102·13 | 55·5 | 1,628·45 | 1,957·84 | 51·7 | 1,748.47 | 2,102·13 | 55·3 |
| NIC | 19·25 | 23·14 | 0·6 | 19·25 | 23·14 | 0·6 | 38·50 | 46·29 | 1·2 | 19·25 | 23·14 | 0·6 |
| Total | 1,777·88 | 2,137·49 | 56·5 | 1,767·72 | 2,125·28 | 56·2 | 1,666·95 | 2,004·12 | 53·0 | 1,767·72 | 2,125·28 | 56·0 |
1983–84
| ||||||||||||
| Income tax | 1,903·42 | 2,186·39 | 55·7 | 1,891·77 | 2,173·01 | 55·3 | 1,754·85 | 2,015·74 | 51·3 | 1,891·77 | 2,173·01 | 55·1 |
| NIC | 21·15 | 24·29 | 0·6 | 21·15 | 24·29 | 0·6 | 42·30 | 48·59 | 1·2 | 21·15 | 24·29 | 0·6 |
| Total | 1,924·57 | 2,210·69 | 56·3 | 1,912·92 | 2,197·31 | 55·9 | 1,797·15 | 2,064·33 | 52·5 | 1,912·92 | 2,197·31 | 55·7 |
1984–85
| ||||||||||||
| Income tax | 2,061·48 | 2,254·04 | 55·7 | 2,048·21 | 2,239·53 | 55·4 | 1,902·96 | 2,080·71 | 51·4 | 2,048·21 | 2,239·53 | 55·2 |
| NIC | 22·50 | 24·60 | 0·6 | 22·50 | 24·60 | 0·6 | 45·00 | 49·20 | 1·2 | 22·50 | 24·60 | 0·6 |
| Total | 2,083·98 | 2,278·64 | 56·3 | 2,070·71 | 2,264·13 | 56·0 | 1,947·96 | 2,129·92 | 52·6 | 2,070·71 | 2,264·13 | 55·8 |
1985–86
| ||||||||||||
| Income tax | 2,213·77 | 2,285·30 | 55·8 | 2,199·35 | 2,270·41 | 55·4 | 2,045·54 | 2,111·63 | 51·5 | 2,199·35 | 2,270·41 | 55·2 |
| NIC | 23·85 | 24·62 | 0·6 | 23·85 | 24·62 | 0·6 | 47·70 | 49·24 | 1·2 | 23·85 | 24·62 | 0·6 |
| Total | 2,237·62 | 2,309·92 | 56·4 | 2,223·20 | 2,295·03 | 56·0 | 2,093·24 | 2,160·87 | 52·7 | 2,223·20 | 2,295·03 | 55·8 |
1986–87
| ||||||||||||
| Income tax | 2,381·99 | 2,381·99 | 55·8 | 2,366·76 | 2,366·76 | 55·5 | 2,203·18 | 2,203·18 | 51·6 | 2,366·76 | 2,366·76 | 55·3 |
| NIC | 25·65 | 25·65 | 0·6 | 25·65 | 25·65 | 0·6 | 51·30 | 51·30 | 1·2 | 25·65 | 25·65 | 0·6 |
| Total | 2,407·64 | 2,407·64 | 56·4 | 2,392·41 | 2,392·41 | 56·1 | 2,254·48 | 2,254·48 | 52·8 | 2,392·41 | 2,392·41 | 55·9 |
1987–88
| ||||||||||||
| Income tax | 2,539·20 | 2,441·49 | 55·9 | 2523·39 | 2,426·29 | 55·5 | 2,350·79 | 2,260·33 | 51·7 | 2,523·39 | 2,426·29 | 55·3 |
| NIC | 26·55 | 25·53 | 0·6 | 26·55 | 25·53 | 0·6 | 53·10 | 51·06 | 1·2 | 26·55 | 25·53 | 0·6 |
| Total | 2,565·75 | 2,467·02 | 56·4 | 2,549·94 | 2,451·82 | 56·1 | 2,403·89 | 2,311·39 | 52·9 | 2,549·94 | 2,451·82 | 55·9 |
Notes to Tables
Income tax payments are calculated on the assumption that the tax units have no other tax reliefs apart from the standard allowances. Earners, including working wives, are assumed to pay class 1 National Insurance contributions at the contracted in rate. The figures for National Isurance contributions are financial year averages.
2. Average earnings are taken to be the average gross weekly earnings of all full-time males on adult rates with pay unaffected by absence. The levels of average earnings in each year are as follows:
£ per week
| |
| 1978–79 | 92·80 |
| 1979–80 | 109·30 |
| 1980–81 | 131·40 |
| 1981–82 | 145·90 |
| 1982–83 | 157·40 |
| 1983–84 | 171·00 |
£ per week
| |
| 1984–85 | 185·00 |
| 1985–86 | 198·50 |
| 1986–87 | 1213·40 |
| 1987–88 | 2227·30 |
1 Assuming growth of 7½ per cent. on 1985–86. | |
2 Assuming growth of 6½ per cent. on 1986–87. | |
3. The two-earner married couple is assumed to have joint earnings of the various multiples of average earnings. In calculating disposable income it is assumed that the joint earnings are split between husband and wife in the ratio 60:40.
4. For the married couple with two children, the percentage column expresses taxes etc as percentages of gross earnings plus child benefit. For this purpose, financial year averages are used for child benefit.
5. The estimates of indirect taxes are derived from the 1985 Family Expenditure Survey and are based on the illustrative assumption that 10 per cent. of disposable income is saved. Estimates cannot reliably be made outside the income range for which figures are shown. There are also quite wide variations in spending patterns between households with similar incomes and compositions and, because of sampling variation, there can be substantial differences between the estimates obtained from different Family Expenditure Surveys.