Income Tax Mr. Meacher To ask the Chancellor of the Exchequer, pursuant to his answer of 6 March, Official Report, columns 322–23 to the hon. Member for Mid Kent (Mr. Rowe) if he will give the answer at 1991–92 prices and at 1991–92 earnings (average gross male earnings). Mr. Maude The information is in the table at 1991–92 prices. It is not appropriate to apply a gross earnings deflator to total tax liabilities.-- || -- Mr. Beith To ask the Chancellor of the Exchequer if he will estimate the increase in the basic rate of income tax which would be required to yield the same revenue as his latest estimate of the net yield from the community charge in 1992–93. Mr. Maude Community charge receipts in 1992–93 are expected to be £8 billion as set out in table 1.2 of the 1992 FSBR. This is equivalent to 4p on the basic rate of income tax.