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Mr. Nicholas Brown
To ask the Chancellor of the Exchequer how much VAT was paid per annum by a family consisting of a married man on (a) half of, (b) three quarters of, (c) twice and (d) three times average male earnings, his wife and two children in 1978–79; and what is the most recent estimate.
Mrs. Gillian Shephard
Reliable estimates cannot be made outside the range of three quarters to one and a half times average male earnings. For estimates within this range, I refer the hon. Member to the reply given to the hon. Member for Great Grimsby (Mr. Mitchell) on 17 January 1991 at column 560.