asked the Chancellor of the Exchequer if he will update the answer to the hon. Member for Birmingham, Perry Barr (Mr. Rooker) and the hon. Member for Stockton, South (Mr. Wrigglesworth) of 28 April 1986, Official Report, column 329, to cover 1987–88 as well as 1985–86 and 1986–87, in comparison to 1978–79.
asked the Chancellor of the Exchequer if he will update, to take account of the 1987 Budget, the
| Range of earnings1 where income tax2 and nic3 form a smaller proportion of gross earnings in 1987–88 than in 1978–79 under the assumptions in the Footnotes below | |||||
| Family type | Range of Earnings | ||||
| Up to | Other ranges | Over | |||
| Single £ per week | 38 | 43–64 | 159 | ||
| percentage of average earnings5 | 17 | 18–29 | 69 | ||
| Married Couple both working4 No children £ per week | 65 | 71–99 | 111–137 | 370–499 | 521 |
| percentage of average earnings5 6 | 17 | 19–25 | 30–35 | 99–131 | 139 |
| Husband only working No children £ per week | 38 | 43–64 | 200 | ||
| percentage of average earnings5 | 17 | 18–28 | 88 | ||
| Two children £ per week | 38 | 43–78 | 234 | ||
| percentage of average earnings5 | 17 | 18–34 | 103 | ||
| Four children £ per week | 86 | 307–562 | 618 | ||
| percentage of average earnings5 | 37 | 135–247 | 272 | ||
| 1 In each of the ranges of percentages of average earnings shown, tax plus NIC is a smaller proportion of earnings in 1987–88 than in 1978–79. The income levels in £ per week are at 1987–88 levels, rounded to the nearest £1. It is assumed that the taxpayer has no investment income and no relief or allowance other than the appropriate personal allowance. | |||||
| 2 Less child benefit, where appropriate. | |||||
| 3 At contracted-in rates. | |||||
| 4 On the assumption that husband and wife each have the same multiple of the appropriate all occupations figure for average earnings (full-time males and females respectively). | |||||
| 5 Average earnings of full-time males (all occupations) are £92·80 in 1978–79 and £227.30 in 1987–88, for females £59.60 and £149.70 respectively. | |||||
| 6 Percentage of joint income. | |||||
information on tax and national insurance provided in his reply of 9 April 1986, at columns 124–25, to the hon. Member for Thurrock.
[pursuant to his replies, 23 March 1987, c.41, and 25 March 1987, c. 216]: Available information for 1987–88 is in the tables. Further information could be provided only at disproportionate expense.
Single people and married couples liable to income tax whose main source of income is earnings from employment
| ||
Family Type
| 1987–88
| Numbers
|
Range of income1 £ per week
| '000
| |
Single
| ||
| Up to 38 | 0 | |
| 39–42 | 0 | |
| 43–64 | 730 | |
| 65–159 | 3,920 | |
| Over 159 | 2,620 | |
Married
| ||
| Both working | ||
| Up to 64 | 0 | |
| 65–70 | 0 | |
| 71–99 | 20 | |
| 100–110 | 10 | |
| 111–137 | 70 | |
| 138–369 | 3,340 | |
| 370–499 | 870 | |
| 500–520 | 60 | |
| Over 521 | 510 | |
| One working | ||
| Up to 38 | 0 | |
| 39–42 | 0 | |
| 43–64 | 0 | |
| 65–200 | 1,470 | |
| Over 200 | 2,270 | |
1 The income levels are those for single people and childless married couples at which, if income were all earned, tax and NIC would be the same proportion of earnings in 1978–79 and 1987–88 (see previous table). Reliable estimates which take account of the numbers of children in each family are not possible. | ||