Income Tax And National Insurance 19. Ms. Harman asked the Chancellor of the Exchequer what has been the increase in income tax and national insurance contributions as a proportion of personal income for those on average earnings or less, since 1978–79 to 1982–83. Mr. Wakeham At average earnings and below, increases between 1978–79 and 1982–83 in income tax and national insurance contributions as a percentage of earnings lie within the range from 1½ to 5½ percentage points. These increases include a 2¼ point increase in national insurance contributions, off-set for some taxpayers by a reduction in their average rate of income tax. 45. Mr. Newens asked the Chancellor of the Exchequer what has been the increase in income tax and national insurance contributions combined, as a proportion of personal income, for a family man with two children, wife not working, on (a) half average earnings and (b) three-quarters, in the period from 1978–79 to 1982–83. Mr. Wakeham The following table shows income tax plus national insurance contributions less child benefit as a percentage of earnings, for a married man with two children: --------- |Year | --------- |1978–79| --------- |1982–83| --------- Mr. Watson asked the Chancellor of the Exchequer what is the estimated revenue from income tax, including investment income surcharge, for 1982–83. Mr. Ridley It is estimated that receipts of income tax, including investment income surcharge, in 1982–83 will be about £30½ billion.