To ask the Chancellor of the Exchequer if he will set out the average individual cumulative gain in 1992 prices to those with incomes (a) under £5,000 a year, (b) £5,000–10,000, (c) £10,000–15,000, (d) £15,000–20,000, (e) £20,000–25,000, (f) £25,000–30,000, (g) £30,000–40,000, (h) £40,000–50,000, (i) £50,000–60,000, (j) £60,000–70,000, (k) £70,000–80,000 and (l) over £80,000 per year (i) as a result of the Budget on 10 March and (ii) cumulatively as a result of all Budgets since 1979.

Estimates of liability to income tax compared with statutory indexation and with an indexed 1978–79 regime are given in the table. The 1978–79 and 1991–92 income tax regimes have been indexed to 1992–93 level by reference to the statutory formula, and allowing for independent taxation.

Range of individuals income in 1992–93 £	Average gain (+)/loss (-) in income tax in 1992–93 £
	Compared with 1991–92 indexed regime	Compared with 1978–79 indexed regime
Under 5,000	40	200
5,000–10,000	90	420
10,000–15,000	90	730
15,000–20,000	90	1,060
20,000–25,000	90	1,430
25,000–30,000	70	1,830
30,000–40,000	-70	2,230
40,000–50,000	-90	3,570
50,000–60,000	-90	6,010
60,000–70,000	-90	9,830
70,000–80,000	-90	13,200
over 80,000	-90	45,800
Average	70	1,240

For the purpose of the calculation in the second column of the table, the indexed regime of 1978–79 has been applied directly to the income base of 1991–92. In practice, retention of the 1978–79 regime, indexed as appropriate, for the intervening years would have led to changes in the income base.