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Personal Incomes

Volume 124: debated on Friday 18 December 1987

The text on this page has been created from Hansard archive content, it may contain typographical errors.

To ask the Chancellor of the Exchequer if he will publish in the Official Report figures on personal income, treating child benefit as negative income tax and using 1987–88 prices, but otherwise on the same basis as those provided to the hon. Member for Blackburn (Mr. Straw) in the Official Report, 27 March, columns 310–38.

[holding answer 16 December 1987]: The information is given in the following tables.

Single

Married no children

Married both working

Married two children

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

Income tax16·1818·4017·59·5510·8610·30·000·000·0-3·71-4·22-4·0
NIC8·339·479·08·339·479·08·339·479·08·339·479·0
Total24·5127·8726·517·8820·3319·38·339·479·04·625·255·0

1985–86

Income tax17·0518·3117·29·8410·569·90·000·000·0-3·96-4·25-4·0
NIC8·939·599·08·939·599·07·548·107·68·939·599·0
Total25·9827·8926·218·7720·1518·97·548·107·64·975·345·0

1986–87

Income tax17·9218·6416·810·5610·989·90·000·000·0-3·64-3·79-3·4
NIC9·609·989·09·609·989·06·626·886·29·609·989·0
Total27·5228·6225·820·1620·9718·96·626·886·25·966·205·6
1987–88
Income tax18·0918·0915·910·9810·989·70·000·000·0-3·52-3·52-3·1
NIC10·2310·239·010·2310·239·07·057·056·210·2310·239·0
Total28·3228·3224·921·2121·2118·77·057·056·26·716·715·9

Seventy-Five per cent. of average male earnings (£170·48 a week in 1987–88)

Single

Married no children

Married both working

Married two children

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

1978–79

Income tax15·5631·2922·412·0724·2717·35·2810·627·65·6611·388·1
NIC4·529·096·54·529·096·54·529·096·54·529·096·5
VAT1·793·602·61·663·332·42·014·042·91·813·642·6
Other indirect6·1912·448·97·1314·3310·28·2016·4811·86·9213·929·9
Total of above28·0556·4140·325·3751·0236·520·0140·2328·718·9138·0327·2
Domestic rates2·384·803·42·354·723·42·895·804·12·374·773·4
Total30·4461·2143·727·7255·7539·822·8946·0332·921·2842·7930·6

1979–80

Income tax17·1529·7720·913·4023·2616·36·1710·717·55·409·376·6
NIC5·339·256·55·339·256·55·339·256·55·339·256·5
VAT3·335·784·13·035·263·73·626·284·43·375·864·1
Other indirect7·0412·238·68·0213·919·89·1615·9111·027·8713·679·6
Total of above32·8557·034·0129·7851·6936·324·2842·1529·621·9838·1526·8
Domestic rates2·844·923·52·794·833·43·425·944·22·814·893·4
Total35·6961·9543·532·5656·5339·727·7048·1033·824·7943·0430·2

1980–81

Income tax21·6332·2921·917·1925·6617·49·2613·829·48·6512·918·8
NIC6·659·936·76·659·936·76·659·936·76·659·936·7
VAT4·096·104·13·775·633·84·446·634·54·106·124·2
Other indirect8·2612·348·49·3914·019·510·6615·9210·89·1813·709·3
Total of above40·6360·6541·237·0055·2237·531·0246·3031·528·5842·6629·0
Domestic rates3·715·543·83·625·403·74·376·534·43·655·453·7
Total44·3466·1845·040·6160·6241·235·3952·8235·932·2348·1132·7

1981–82

Income tax24·8933·3222·720·4527·3818·712·5216·7611·410·5914·189·7
NIC8·4811·357·78·4811·357·78·4811·357·78·4811·357·7
VAT4·536·064·14·115·513·84·806·434·44·556·094·2
Other indirect9·6112·878·810·8914·579·912·3816·5811·310·8014·469·9
Total of above47·5163·6143·443·9358·8140·138·1951·1334·934·4146·0831·5
Domestic rates4·566·104·24·455·964·15·437·275·04·506·024·1
Total52·0669·7147·648·3864·7744·243·6258·3939·938·9152·0935·6

1982–83

Income tax26·3933·0022·421·3126·6518·112·2815·3510·410·3712·978·8
NIC10·3312·928·810·3312·928·810·3312·928·810·3312·928·8
VAT4·685·864·04·255·323·65·016·274·24·745·934·0
Other indirect10·0112·528·511·3914·249·713·0416·3011·011·2714·109·5
Total of above51·4264·2943·647·2859·1240·140·6650·8434·436·7245·9131·1
Domestic rates4·986·234·24·896·124·16·017·525·14·946·184·2
Total56·4070·5247·852·1865·2444·246·6758·3639·541·6552·0835·3

Seventy-five per cent. of average male earnings (£170·48 a week in 1987–88)

Single

Married no children

Married both working

Married two children

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

1983–84

Income tax28·1833·6622·022·3526·7017·412·0514·409·410·1712·157·9
NIC11·5413·799·011·5413·799·011·5413·799·011·5413·799·0
VAT5·206·214·14·755·673·75·636·724·45·306·344·1
Other indirect10·9513·098·512·4514·879·714·3217·1111·212·3114·719·6
Total of above55·8766·7443·651·0961·0339·843·5452·0133·939·3246·9830·7
Domestic rates5·046·033·94·965·933·96·097·284·85·026·003·9
Total60·9172·7747·556·0566·9643·749·6359·2938·744·3552·9834·6

1984–85

Income tax30·0634·1821·723·4226·6316·911·8613·498·510·1611·557·3
NIC12·4914·209·012·4914·209·012·4914·209·012·4914·209·0
VAT6·227·074·55·886·694·26·827·764·96·237·094·5
Other indirect11·6113·208·413·2215·049·515·2517·3411·013·1214·939·5
Total of above60·3868·6643·555·0262·5739·746·4252·7933·542·0147·7730·3
Domestic rates5·346·073·85·255·973·86·437·314·65·336·063·8
Total65·7274·7347·460·2768·5443·452·8560·1038·147·3453·8334·1

1985–86

Income tax31·9434·2921·524·7326·5516·612·0112·898·110·9311·737·3
NIC13·4014·399·013·4014·399·011·9112·798·013·4014·399·0
VAT6·907·414·66·516·994·47·708·265·26·827·324·6
Other indirect12·2413·148·213·9414·969·416·2817·4810·913·7914·809·3
Total of above64·4769·2243·358·5862·8939·347·9051·4232·244·9448·2530·2
Domestic rates5·736·163·95·656·073·86·977·484·75·716·133·8
Total70·2175·3847·264·2368·9643·154·8758·9136·950·6554·3834·0

1986–87

Income tax33·3934·7320·926·0327·0716·313·0113·538·111·8312·307·4
NIC14·4014·989·014·4014·989·013·1213·658·214·4014·989·0
VAT7·447·744·76·987·264·48·178·495·17·257·544·5
Other indirect13·2513·788·314·9815·589·417·5218·2210·914·9115·519·3
Total of above68·4871·2342·862·4064·9039·051·8253·8932·448·3950·3230·2
Domestic rates6·446·704·06·346·594·07·818·124·96·376·634·0
Total74·9377·9346·868·7471·4942·959·6362·0137·354·7656·9534·2

1987–88

Income tax33·4433·4419·626·3226·3215·413·7313·738·111·8211·826·9
NIC15·3415·349·015·3415·349013·9813·988·215·3415·349·0
VAT8·168·164·87·607·604·58·768·765·17·827·824·6
Other indirect13·9013·908·215·5815·589·118·1218·1210·615·4615·469·1
Total of above70·8470·8441·664·8464·8438·054·5854·5832·050·4350·4329·6
Domestic rates7·047·044·16·896·894·08·468·465·06·906·904·0
Total77·8877·8845·771·7371·7342·163·0463·0437·057·3357·3333·6

Hundred per cent. of average male earnings (£227·30 a week in 1987–88)

Single

Married no children

Married both working

Married two children

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

1978–79
Income tax23·2246·6925·019·7339·6721·312·3224·7713·313·3226·7814·4
NIC6·0312·126·56·0312·126·56·0312·126·56·0312·126·5
VAT2·464·952·72·374·762·62·7855·83·02·434·882·6
Other indirect7·5415·158·18·4817·059·19·4919·0910·27·9115·908·5
Total of above39·2578·9142·336·6173·6139·530·6261·5633·029·6859·6932·0
Domestic rates2·875·783·12·705·442·93·086·193·32·795·613·0
Total42·1284·6945·439·3279·0542·433·7067·7536·332·4765·3035·0

1979–80

Income tax25·3544·0123·221·6037·5019·814·1624·5813·013·6023·6112·4
NIC7·1012·336·57·1012·336·57·1012·336·57·1012·336·5
VAT4·607·984·24·367·584·05·018·704·64·537·864·1
Other indirect8·6715·067·99·6516·758·810·6918·569·89·1315·858·4
Total of above45·7279·3741·842·7174·1539·136·9664·1633·834·3659·6531·4
Domestic rates3·435·963·13·225·592·93·656·333·33·335·773·0
Total49·1585·334·5045·9379·744·2040·6170·5037·237·6865·4234·5

Single

Married no children

Married both working

Married two children

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

1980–81

Income tax31·4947·0024·027·0540·3820·619·1128·5214·518·5127·6314·1
NIC8·8713·246·88·8713·246·88·8713·246·88·8713·246·8
VAT5·658·434·35·418·074·16·139·154·75·528·234·2
Other indirect10·2115·247·811·3316·928·612·4418·579·510·7015·978·1
Total of above56·2283·9142·852·6678·6040·146·5569·4935·443·5965·0733·2
Domestic rates4·516·733·44·206·273·24·676·983·64·346·483·3
Total60·7390·6446·256·8684·8743·351·2376·4639·047·9371·5536·5

1981–82

Income tax35·8447·9824·631·3942·0321·523·4631·4116·121·5328·8314·8
NIC11·3115·147·811·3115·147·811·3115·147·811·3115·147·8
VAT6·298·424·35·967·984·16·718·984·66·148·234·2
Other indirect11·8715·898·113·1517·619·014·4419·339·912·5416·798·6
Total of above65·3187·4444·861·8182·7642·455·9274·8638·351·5368·9835·3
Domestic rates5·547·423·85·176·923·55·807·764·05·347·153·7
Total70·8594·8648·666·9889·6745·961·7182·6342·356·8776·1339·0

1982–83

Income tax38·1947·7524·333·1141·4021·024·0930·1215·322·1727·7214·1
NIC13·7717·228·713·7717·228·713·7717·228·713·7717·228·7
VAT6·508·134·16·167·713·96·988·734·46·408· 004·1
Other indirect12·3815·487·913·7617·188·715·1618·959·613·0916·368·3
Total of above70·8488·5845·066·7883·5042·460·0075·0238·155·4269·3035·2
Domestic rates6·057·563·85·677·093·66·418·024·15·857·323·7
Total76·8996·1448·872·4590·5946·066·4183·0442·261·2776·6238·9

One hundred per cent. of average male earnings (£227·30 a week in 1987–88)

Single

Married no children

Married both working

Married two children

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

1983–84

Income tax41·0048·9824·035·1842·0320·624·8829·7214·523·0027·4813·5
NIC15·3918·399·015·3918·399·015·3918·399·015·3918·399·0
VAT7·208·604·26·858·194·07·809·324·67·128·514·2
Other indirect13·5516·197·915·0217·948·816·6519·909·714·3017·088·4
Total of above77·1492·1645·172·4486·5442·464·7277·3237·959·8171·463·50
Domestic rates6·127· 313·65·746·863·46·497·763·85·947·103·5
Total83·2699·4748·778·1893·4045·771·2285·0841· 665·7678·5538·5

1984–85

Income tax43·9349·9623·737·3042·4220·225·7329·2613· 924·0427·3413·0
NIC16·6518·939·016·6518·939·016·6518·939·016·6518·939·0
VAT8·299·434·58·149·264·49·2710·555·08·7910·004·8
Other indirect14·3216·297·715·9318·128·617·6820·109·615·1817·268·2
Total of above83·2094·6145·078·0388·7342·269·3378·8437·564·6673·5335·0
Domestic rates6·487·373·56·086·913·36·857·793·76·307·173·4
Total89·67101·9748·584·1095·6445·576·1886·6341·270·9780·7038·4

1985–86

Income tax46·8350·2823·639·6242·5420·026·9028·8813·625·8227·7213·0
NIC17·8719·199·017·8719·199·017·0718·338·617·8719·199·0
VAT9·209·874·69·019·674·510·3511·115·29·6510·374·9
Other indirect15·1016·217·616·7918·038·518·7720·159·515·9617·138·0
Total of above89·0095·5544·883·2989·4242·073·0978·4736·869·3074·4034·9
Domestic rates6·947·463·56·537·013·37·417·963·76·747·243·4
Total95·94103·0148·389·8296·4445·380·5086·4340·676·0581·6438·3

1986–87

Income tax48·8650·8222·941·5043·1619·428·4829·6213·327·3028·3912·8
NIC19·2119·989·019·2119·989·017·5018·208·219·2119·989·0
VAT9·9410·344·79·7110·094·511·1611·605·210·3310·744·8
Other indirect16·4117·077·718·1418·878·520·3821·199·517·3618·058·1
Total of above94·4298·2044·288·5692·1041·577·5180·6136·374·2077·1734·8
Domestic rates7·818·133·77·337·633·48·328·663·97·547·853·5
Total102·24106·3347·995·8999·7344·985·8489·2740·281·7485·0138·3

1987–88

Income tax48·7848·7821·541·6741·6718·329·0729·0712·827·1727·1712·0

Single

Married no children

Married both working

Married two children

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

NIC20·4620·469·020·4620·469·018·6418·648·220·4620·469·0
VAT10·9410·944·810·6210·624·712·0812·085·311·2411·244·9
Other indirect17·3117·317·618·9718·978·321·2021·209·318·1318·138·0
Total of above97·4897·4842·991·7291·7240·480·9980·9935·677·0077·0033·9
Domestic rates8·568·563·87·997·993·59·039·034·08·208·203·6
Total106·04106·0446·799·7299·7243·990·0290·0239·685·2085·2037·5

One hundred and fifty per cent. of average male earnings (£340·95 a week in 1987–88)

Single

Married no children

Married both working

Married two children

£ per week

£per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

1978–79

Income Tax38·5377·4727·735·0470·4625·227·6455·5819·929·6357·5720·6
NIC7·8015·685·67·8015·685·69·0518·206·57·8015·685·6
VAT3·877·772·83·867·752·84·248·533·03·727·472·7
Other indirect10·3620·827·411·3122·758·111·9724·078·69·9720·047·2
Total of above60·55121·7543·558·01116·6441·752·90106·3838·050·11100·7636·0
Domestic rates3·907·832·83·456·932·53·446·922·53·667·372·6
Total64·45129·5846·361·45123·5744·156·35113·3040·553·78108·1338·6

1979–80

Income Tax41·7472·4625·537·9965·9523·230·5553·0418· 629·9952·0618·3
NIC8·7815·245·48·7815·245·410·6618·516·58·7815·245·4
VAT7·2712·634·47·1712·464·47·7613·474·76·9612·084·2
Other indirect12·1121·027·413·1022·748· 013·7023·798·411·7820·457·2
Total of above69·90121·3542·667·04116·3940·962·67108·8038·257·5199·8435·1
Domestic rates4·708·152·94·137·182·54·097·112·54·417·652·7
Total74·60129·5145·571·18123·5643·466·77115·9140·761·91107·4937·8

1980–81

Income tax51·2076·4226·046·7669·8023·738·8257·9419·738·2257·0519·4
NIC11·1416·635·711·1416·635·713·3019·856·711·1416·635·7
VAT8·9313·334·58·8513·224·59·5114·204·88·5012·684·3
Other indirect14·3121·367·315·4323·047·816·0023·888·113·8920·737·0
Total of above85·58127·7443·482·19122·6741·777·63115·8739·471·74107·0936·4
Domestic rates6·209·253·15·428·102·85·277·872·75·798·642·9
Total91·78136·9946·687·61130·7744·582·90123·7442·177·53115·7339·3

1981–82

Income tax57·7277·2826·453·2871·3324·345·3560·7220·743·4258·1319·8
NIC15·5020·757·115·5020·757·116·9622·717·715·5020·757·1
VAT9·9213·284·59·7813· 094·510·5214·094·89·4412·644·3
Other indirect16·5422·147·617·8323·878·118·5524·838·516·1421·617·4
Total of above99·68133·4545·596·38129·0444·091·38122·3441·884·50113·1338·6
Domestic rates7·5810·153·56·658·903·06·538·753·07·099·493·2
Total107·26143·6149·0103·03137·9447·197·91131·0944·791·59122·6241·8

1982–83

Income tax61·8077·2726·256·7270·9224·047·7059·6420·245·7857·2419·4
NIC19·2524·078·219·2524·078·220·6625·838·819·2524·078·2
VAT10·2512·824·310·1012·634·310·9213·664·69·8012·254·1
Other indirect17·2421·567·318·5623·217·919·4024·258·216·8221·037·1
Total of above108·54135·7246·0104·63130·8344·398·68123·3941·891·65114·5938·8
Domestic rates8·2410·303·57·269·083·17·209·013·17·739·663·3
Total116·78146·0249·5111·89139· 9047·4105·88132·4044·899·37124·2642·1

One hundred and fifty per cent. of average male earnings (£340·95 a week in 1987–88)

Single

Married no children

Married both working

Married two children

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

1983–84

Income Tax66·6579·6226·060·8372·6723·750·5360·3619·748·6558·1219·0
NIC21·1525·278·221·1525·278·223·0927·589·021·1525·278·2
VAT11·3613·574·411·2213·404·412·1414·614·710·9013·024·2
Other indirect18·9522·637·420·3424·307·921·3325·488·318·4322·017·2

Single

Married no children

Married both working

Married two children

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

Total of above118·10141·0946·0113·54135·6444·3107·09127·9341·899·13118·4238·6
Domestic rates8·349·973·37·368·792·97·298·712·87·859·383·1
Total126·45151·0649·3120·90144·4347·1114·38136·6544·6106·98124·8041·7

1984–85

Income Tax71·6881·5125·865·0573·9723·453·4860·8219 ·351·7958·8918·7
NIC22·5025·598·122·5025·598·124·9828·419·022·5025·598·1
VAT12·6314·364·512·8614·624·614·1716·126·114·1316·075·1
Other indirect19·9922·737·221·5924·557·822·5325·638·119·4722·147·0
Total of above125·79144·1845·7122·00138·7344·0115·17130·9741·5107·89122·6938·9
Domestic rates8·3510·063·27·808·872·87·708·752·88·339·483·0
Total135·64154·2448·9129·80147·6046·8122·86139·7244·3116·23132·1741·9

1985–86

Income Tax76·6082·2425·769·3974·5023·356·6760·8419·055·5959·6818·7
NIC23·8525·618·023·8525·618·026·8028·779·023·8525·618·0
VAT14·0215·054·714·2615·314·815·7116·875·315·6016·755·2
Other indirect21·1122·677·122·7824·457·623·8025·558·020·5122·026·9
Total of above135·58145·5645·5130·28139·8743·8122·98132·0441·3115·55124·0538·8
Domestic rates9·4810·183·28·388·992·88·308·912·88·929·583·0
Total145·06155·7448·7138·65148·8646·6131·28140·9544·1124·47133·6241·8

1986–87

Income Tax79·8183·0024·972·4575·3522·659·4261·8018·658·2560·5818·2
NIC25·6526·688·025·6526·688·028·8129·969·025·6526·688·0
VAT15·1815·794·715·4116·024·816·9117·595·316·7917·465·2
Other indirect23·0323·967·224·7625·757·725·8626·908·122·4923·397·0
Total of above143·68149·4344·9138·26143·8043·2131·00136·2440·9123·18128·1138·5
Domestic rates10·6811·113·39·429·802·99·329·692·910·0010·403·1
Total154·36160·5448·2147·68153·5946·1140·32145·9443·8133·18138·5141·6

1987–88

Income Tax79·4779·4723·372·3572·3521·259·7659·7617·557·8557·8517·0
NIC26·5526·557·826·5526·557·830·6930·699·026·5526·557·8
VAT16·8116·814·917·0117·015·018·4718·475·418·4818·485·4
Other indirect24·5124·517·226·1526·157·727·1327·138·023·7823·787·0
Total of above147·33147·3343·2142·07142·0741·7136·05136·0539·9126·65126·6537·1
Domestic rates11·7711·773·510·3310·333·010·1410·143·010·9510·953·2
Total159·11159·1146·7152·39152·3944·7146·19146·1942·9137·61137·6140·4

Two hundred per cent. of average male earnings (£454·60 a week in 1987–88)

Single

Married no children

Married both working

Married two children

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

1978–79

Income tax54·74110·0729·550·51101·0727·242·9586·3623·143·9488·3523·7
NIC7·8015·684·27·8015·684·212·0624·256·57·8015·684·2
Total62·54125·7533·758·31117·2431·455·01110·6129·651·74104·0327·9

1979–80

Income tax58·53101·6126·854·3994·4224·946·9581·5121·546·3980·5321·2
NIC8·7815·244·08·7815·244·014·2124·676·58·7815·244·0
Total67·31116·8530·863·17109·6728·961·16106·1828·055·1795·7825·2

1980–81

Income tax72·91108·8327·766·9999·9925·558·5387·3622·358·4587·2422·2
NIC11·1416·634·211·1416·634·217·7426·486·811·1416·634·2
Total84·05125·4632·078·13116·6229·776·27113·8429·069·59103·8726·5

1981–82

Income tax85·04113·8529·178·59105·2226·968·0191·0523·368·7392·0223·6
NIC15·5020·755·315·5020·755·322·6130·277·715·5020·755·3
Total100·54134·6134·594·09125·9732·290·62121·3331·184·23112·7728·9

1982–83

Income tax89·27111·6228·482·50103·1626·271·3189·1622·771·5689·4822·7
NIC19·2524·076·119·2524·076·127·5434·448·719·2524·076·1
Total108·52135·6934·5101·75127·2332·398·85123·6031·490·81113·5528·8

Single

Married no children

Married both working

Married two children

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

1983–84
Income tax94·99113·4827·887·22104·2025·576·1891·0122·375·0489·6521·9
NIC21·1525·276·221·1525·276·230·7836·779·021·1525·276·2
Total116·14138·7534·0108·37129·4631·7106·96127·7831·396·19114·9128·1
1984–85
Income tax102·96117·0827·894·12107·0325·481·2392·3722·080·8691·9521·9
NIC22·5025·596·122·5025·596·133·3037·879·022·5025·596·1
Total125·46142·6733·9116·62132·6231·5114·53130·2431·0103·36117·5427·9
1985–86
Income tax110 ·68118·8327·9101·07108·5125·586·4592·8121·887·2793·7022·0
NIC23·8525·616·023·8525·616·035·7338·369·023·8525·616·0
Total134·53144·4333·9124·92134·1231·5122·18131·1830·8111·12119·3028 ·0
1986–87
Income tax116·37121·0327·3106·22110·4724·990·3793·9921·292·0295·7021·6
NIC25·6526·686·025·6526·686·038·4139·959·025·6526·686·0
Total142·02147·7033·3131·87137·1530·9128·78133·9330·2117·67122·3827·6
1987–88
Income tax119·22119·2226·2107·90107·9023·790·4590·4519·993·4093·4020·5
NIC26·5526·555·826·5526·555·840·9140·919·026·5526·555·8
Total145·77145·7732·1134·45134·4529·6131·36131·3628·9119·95119·9526·4

Three hundred per cent. of average male earnings (£681·90 a week in 1987–88)

Single

Married no children

Married both working

Married two children

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

1978–79
Income tax102·89206·8837·096·54194·1134·777·06154·9527·789·09179·1332·0
NIC7·8015·682·87·8015·682·815·0430·245·47·8015·682·8
Total110·69222·5739·8104·34209·8037·592·10185·1933·196·89194·8234·8
1979–80
Income tax106·83185·4632·6100·58174·6130·783·49144·9425·592·58160·7228·2
NIC8·7815·242·78·7815·242·717·3030·035·38·7815·242·7
Total115·61200·7035·3109·36189·8533·4100·79174·9830·7101·36175·9630·9
1980–81
Income tax133·40199·1233·8125·99188·0632·0102·39152·8326·0117·45175·3129·8
NIC11·1416·632·811·1416·632·821·7832·515·511·1416·632·8
Total144·54215·7536·7137·13204·6934·8124·17185·3431·5128·59191·9432·6
1981–82
Income tax155·15207·7235·4147·74197·8033·8117·43157·2226·8137·88184·6031·5
NIC15·5020·753·515·5020·753·529·0738·926·615·5020·753·5
Total170·65228·4739·0163·24218·5537·3146·50196·1433·5153·38205·3535·0
1982–83
Income tax163·55204·5034·6155·09193·9232·8124·31155·4426·3144·15180·2430·5
NIC19·2524·074 ·119·2524·074·135·7844·747·619·2524·074·1
Total182·80228·5738·7174·34217·9936·9160·09200·1733·9163·40204·3134·6
1983–84
Income tax173·76207·5833·9164·05195·9832·0133·30159·2526·0151·87181·4329·6
NIC21·1525·274·121·1525·274·139·6247·337·721·1525·274·1
Total194·91232·8538·0185·20221·2536·1172·92206·5833·7173·02206·7033·7
1984–85
Income tax188·89214·8034·0177·84202·2332·0143·37163· 0425·8164·58187·1529·7
NIC22·5025·594·122·5025·594·142·4848·317·722·5025·594·1
Total211·39240·3938·1200·34227·8236 ·1185·85211·3433·5187·08212·7433·7
1985–86
Income tax203·47218·4534·2191·45205·5532·1153·54164·8425·8177·65190·7329·8
NIC23·8525·614·023·8525·614·045·2948·627·623·8525·614·0
Total227·32244·0638·2215·30231·1536·2198·83213·4733·4201·50216·3333·8

Single

Married no children

Married both working

Married two children

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

1986–87
Income tax217·42226·1234·0204·73212·9232·0160·54166·9625·1190·53198·1629·8
NIC25·6526·684·025·6526·684·048·7050·657·625·6526·684·0
Total243·07252·8038·0230·38239·6036·0209·24217·6132·7216·18224·8333·8
1987–88
Income tax228·84228·8433·6215·67215·6731·6161·31161·3123·7201·17201·1729·5
NIC26·5526·553·926·5526·553·951·1051·107·526·5526·553·9
Total255·39255·3937·5242·22242·2235·5212·41212·4131·1227·72227 7233·4

Five hundred per cent. of average male earnings (£113·56 a week in 1987–88)

Single

Married no children

Married both working

Married two children

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

1978–79
Income tax234·37471·2550·5226·44455·3148·8157·63316·9534·0218·41439·6147·1
NIC7·8015·681·77·8015·681·715·6031·373·47·8015·681·7
Total242·17486·9352·2234·24470·9950·5173·23348·3237·3226·21454·8448·8
1979–80
Income tax225·28391·1041·2217·78378·0739·8165·36287·0730·3209·78364·1938·4
NIC8·7815·241·68·7815·241·617·5530·473·28·7815·241·6
Total234·06406·3442·8226·56393·3241·5182·91317·5433·5218·56379·4340·0
1980–81
Income tax279·78417·6142·6270·89404·3441·2206·31307·9531·4262·35391·5939·9
NIC11·1416·631·711·1416·631·722·2833·263·411·1416·631·7
Total290·92434·2444·3282·03420·9742·9228·59341·2034·8273·49408·2241·6
1981–82
Income tax323·28432·8244·3314·39420·9243·1240·18321·5632·9304·53407·7241·7
NIC15·5020·752·115·5020·752·131·0041·504·215·5020·752·1
Total338·78453·5746·4329·89441·6745·2271·18363·0737·2320·03428·4743·9
1982–83
Income tax342·03427·6743·5331·87414·9742·2252·82316·1232·1320·93401·2940·8
NIC19·2524·072·419·2524·072·438·5048·144·919·2524·072·4
Total261·28451·7445·9351·12439·0444·6291·32364·2637·0340·18425·3643·2
1983–84
Income tax364·42435·3542·6352·77421·4341·3268·75321·0631·4340·59406·8839·8
NIC21·1525·272·521·1525·272·542·3050·534·921·1525·272·5
Total385·57460·6245·1373·92446·7043·7311·05371·5936·4361·74432·1542·3
1984–85
Income tax396·48450·8642·9383·21435·7741·4291·86331·8931·6369·95420·6940·0
NIC22·5025·592·422·5025·592·445·0051·174·922·5025·592·4
Total418·98476·4545·3405·71461·3643·9336·86383·0736·4392·45446·2842·4
1985–86
Income tax427·27458·7343·0412·85443·2541·6314·16337·2931·7399·05428·4340·2
NIC23·8525·612·423·8525·612·447·7051·214·823·8525·612·4
Total451·12484·3345·5436·70468·8544·0361·86388·5036·5422·90454·0442·6
1986–87
Income tax461·39479·8643·2446·16464·0241·8333·79347·1531·3431·96449·2540·5
NIC25·6526·682·425·6526·682·451·3053·354·825·6526·682·4
Total487·04506·5345·6471·81490·6944·2385·09400·5036·1457·61475·9242·9
1987–88
Income tax493·50493·5043·4477·69477·6942·0348·06348·0630·6463·19463·1940·8
NIC26·5526·552·326·5526·552·353·1053·104·726·5526·552·3
Total520·05520·0545·8504·24504·2444·4401·16401·1635·3489·74489·7443·1

Seven hundred per cent. of average male earnings (£1,591·10 a week in 1987–88)

Single

Married no children

Married both working

Married two children

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

1978–79
Income tax387·10778·3559·6378·32760·6958·2270·44543·7841·6369·99743·9457·0
NIC7·8015·681·27·8015·681·215·6031·372·47·8015·681·2
Total394·90794·0360·8386·12776·3859·4286·04575·1444·0377·79759·6358·2
1979–80
Income tax356·44618·7946·6348·94605·7745·6271·16470·7435·4340·94591·8944·6
NIC8·7815·241·18·7815·241·117·5530·472·38·7815·241·1
Total365·22634·0447·7357·72621·0246·8288·71501·2137·7349·72607·1345·7
1980–81
Income tax437·46652·9747·6428·57639·7046·6337·37503·5736·7420·03626·9545·7
NIC11·1416·631·211·1416·631·222·2833·262·411·1416·631·2
Total448·60669·6048·8439·71656·3347·8359·65536·8339·1431·17643·5846·9
1981–82
Income tax498·36667·2248·8489·47655·3247·9393·80527·2338·6479·61642·1247·0
NIC15·5020·751·515·5020·751·531·0041·503·015·5020·751·5
Total513·86687·9850·3504·97676·0749·4424·80568·7441·6495·11662·8748·5
1982–83
Income tax530·91663·8448·2520·75651·1447·3414·29518·0237·6509·81637·4646·3
NIC19·2524·071·719·2524·071·738·5048·143·519·2524·071·7
Total550·16687·9149·9540·00675·2149·0452·79566·1641·1529·06661·5348·0
1983–84
Income tax569·62680·4947·6557·97666·5746·6439·42524·9536·7545·79652·0245·6
NIC21·1525·271·821·1525·271·842·3050·533·521·1525·271·8
Total590·77705·7649·4579·12691·8448·4481·72575·4840·2566·94677·2947·4
1984–85
Income tax618·48703·3147·8605·21688·2246·7478·08543·6636·9591·95673·1545·7
NIC22·5025·591·722·5025·591·745·0051·173·522·5025·591·7
Total640·98728·9049·5627·71713·8148·5523·08594·8340·4614·45698·7347·4
1985–86
Income tax665·47714·4647·9651·05698·9846·9515·61553·5737·1637·25684·1745·9
NIC23·8525·611·723·8525·611·747·7051·213·423·8525·611·7
Total689·32740·0749·6674·90724·5948·6563·31604·7840·5661·10709·7747·6
1986–87
Income tax717·47746·1848·0702·24730·3447·0555·04577·2537·2688·04715·5846·1
NIC25·6526·681·725·6526·681·751·3053·353·425·6526·681·7
Total743·12772·8649·7727·89757·0248·7606·34630·6140·6713·69742·2547·8
1987–88
Income tax766·26766·2648·2750·45750·4547·2590·51590·5137·1735·95735·9546·3
NIC26·5526·551·726·5526·551·753·1053·103·326·5526·551·7
Total792·81792·8149·8777·00777·0048·8643·61643·6140·5762·50762·5047·9

One thousand per cent. of average male earnings (£2,273·00 a week in 1987–88)

Single

Married no children

Married both working

Married two children

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

1978–79
Income tax618·171,242·9666·6609·391,225·3165·7475·02955·1351·2601·061,208·5664·8
NIC7·8015·680·87·8015·680·815·6031·371·77·8015·680·8
Total625·971,258·6567·5617·191,240·9966·5490·62986·5052·9608·861,224·2665·6
1979–80
Income tax553·18960·3450·6546·68947·3249·9453·85787·9041·5537·68933·4349·2
NIC8·7815·240·88·7815·240·817·5530·471·68·7815·240·8
Total561·96975·5851·4554·46962·5650·7471·40818·3743·1546·46948·6850·0
1980–81
Income tax673·981,006·0151·3665·09992·7450·6561·28837·7942·7656·55979·9950·0
NIC11·1416·630·811·1416·630·822·2833·261·711·1416·630·8

Single

Married no children

Married both working

Married two children

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

Total685·121,022·6352·1676·231,009·3751·5583·56871·0444·4667·69996·6250·8
1981–82
Income tax760·981,018·8352·2752·091,006·9351·5646·55865·6344·3742·23993·7350·9
NIC15·5020·751·115·5020·751·131·0041·502·115·5020·751·1
Total776·481,039·5853·2767·591,027·6852·6677·55907·1346·4757·731,014·4851·9
1982–83
Income tax814·231,018·1051·7804·071,005·4051·1684·37855·7343·5793·13991·7250·4
NIC19·2524·071·219·2524·071·238·5048·142·419·2524·071·2
Total833·481,042·1753·0823·321,029·4752·3722·87903·8745·9812·381,015·7951·6
1983–84
Income tax877·421,048·2051·3865·771,034·2850·6730·98873·2642·7853·591,019·7349·9
NIC21·1525·271·221·1525·271·242·3050·532·521·1525·271·2
Total898·571,073·4652·5886·921,059·5551·9773·28923·7945·2874·741,045·0051·2
1984–85
Income tax951·481,081·9951·4938·211,066·9050·7794·52903·5042·9924·951,051·8250·0
NIC22·5025·591·222·5025·591·245·0051·172·422·5025·591·2
Total973·981,107·5852·6960·711,092·4951·9839·52954·6745·4947·451,077·4151·2
1985–86
Income tax1,022·771,098·0751·51,008·351,082·5950·8855·61918·6043·1994·551,067·7750·1
NIC23·8525·611·223·8525·611·247·7051·212·423·8525·611·2
Total1,046·621,123·6852·71,032·201,108·1952·0903·31969·8145·51,018·401,093·3851·3
1986–87
Income tax1,101·591,145·6851·61,086·361,129·8450·9922·78959·7143·21,072·161,115·0750·2
NIC25·6526·681·225·6526·681·251·3053·352·425·6526·6812
Total1,127·241,172·3552·81,112·011,156·5152·1974·081,013·0645·61,097·811,141·7551·4
1987–88
Income tax1,175·401,175·4051·71,159·591,159·5951·0986·99986·9943·41,145·091,145·0950·4
NIC26·5526·551·226·5526·551·253·1053·102·326·5526·551·2
Total1,201·951,201·9552·91,186·141,186·1452·21,040·091,040·0945·81,171·641,171·6451·5

Two thousand per cent. of average male earnings (£4,546·00 a week in 1987·88)

Single

Married no children

Married both working

Married two children

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

1978–79
Income tax1,388·412,791·6974·81,379·632,774·0474·31,236·342,485·9366·61,371·302,757·2973·9
NIC7·8015·680·47·8015·680·415·6031·370·87·8015·680·4
Total1,396·212,807·3875·21,387·432,789·7274·81,251·942,517·2967·51,379·102,772·9774·3
1979–80
Income tax1,208·982,098·8455·31,201·482,085·8255·01,106·351,920·6750·61,193·482,071·9354·6
NIC8·7815·240·48·7815·240·417·5530·470·88·7815·240·4
Total1,217·762,114·085·571,210·262,101·0655·41,123·901,951·1451·41,202·262,087·1755·0
1980–81
Income tax1,462·382,182·8055·61,453·492,169·5355·31,347·952,012·0051·31,444·952,156·7855·0
NIC11·1416·630·411·1416·630·422·2833·260·811·1416·630·4
Total1,473·522,199·4356·11,464·632,186·1655·71,370·232,045·2552·11,456·092,173·4155·4
1981–82
Income tax1,636·382,190·8556·11,627·492,178·9455·81,521·952,037·6452·21,617·632,165·7455·4
NIC15·5020·750·515·5020·750·531·0041·501·115·5020·750·5
Total1,651·882,211·6056·61,642·992,199·7056·31,552·952,079·1553·21,633·132,186·5056·0
1982–83
Income tax1,758·632,198·9755·91,748·472,186·2655·51,628·452,036·1951·71,737·532,172·5855·2
NIC19·2524·070·619·2524·070·638·5048·141·219·2524·070·6
Total1,777·882,223·0456·51,767·722,210·3356·21,666·952,084·3353·01,756·782,196·6555·8
1983–84
Income tax1,903·422,273·9055·71,891·772,259·9855·31,754·852,096·4151·31,879·592,245·4355·0
NIC21·1525·270·621·1525·270·642·3050·531·221·1525·270·6

Single

Married no children

Married both working

Married two children

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

£ per week

£ per week 1987–88 prices

Per cent. of gross earnings

Total1,924·572,299·1656·31,912·922,285·2455·91,797·152,146·9452·51,900·742,270·6955·6
1984–85
Income tax2,061·482,344·2555·72,048·212,329·1655·41,902·962,163·9851·42,034·952,314·0855·0
NIC22·5025·590·622·5025·590·645·0051·171·222·5025·590·6
Total2,083·982,369·8356·32,070·712,354·7456·01,947·962,215·1652·62,057·452,339·6655·6
1985–86
Income tax2,213·772,376·7555·82,199·352,361·2755·42,045·542,196·1451·52,185·552,346·4655·1
NIC23·8525·610·623·8525·610·647·7051·211·223·8525·610·6
Total2,237·622,402·3656·42,223·202,386·8856·02,093·242,247·3552·72,209·402,372·0655·7
1986–87
Income tax2,381·992,477·3255·82,366·762,461·4855·52,203·182,291·3551·62,352·562,446·7155·1
NIC25·6526·680·625·6526·680·651·3053·351·225·6526·680·6
Total2,407·642,504·0056·42,392·412,488·1656·12,254·482,344·7152·82,378·212,473·3955·7
1987–88
Income tax2,539·202,539·2055·92,523·392,523·3955·52,350·792,350·7951·72,508·892,508·8955·2
NIC26·5526·550·626·5526·550·653·1053·101·226·5526·550·6
Total2,565·752,565·7556·42,549·942,549·9456·12,403·892,403·8952·92,535·442,535·4455·8

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 I NI contributions at the contracted in rate. The figures for NI 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 given below:

£ per week

1978–7992·80
1979–80109·30
1980–81131·40
1981–82145·90
1982–83157·40
1983–84171·00
1984–85185·00
1985–86198·50
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 child benefit is treated as a negative income tax. For this purpose, financial year averages are used for child benefit.

5. The estimate 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 rate 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.