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Volume 115: debated on Friday 1 May 1987

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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 typeRange of Earnings
Up toOther rangesOver
Single £ per week3843–64159
percentage of average earnings51718–2969
Married Couple both working4 No children £ per week6571–99111–137370–499521
percentage of average earnings5 61719–2530–3599–131139
Husband only working No children £ per week3843–64200
percentage of average earnings51718–2888
Two children £ per week3843–78234
percentage of average earnings51718–34103
Four children £ per week86307–562618
percentage of average earnings537135–247272
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



Range of income1 £ per week



Up to 380
Over 1592,620


Both working
Up to 640
Over 521510
One working
Up to 380
Over 2002,270

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.