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Mr. Nicholas Brown : To ask the Chancellor of the Exchequer how much in real terms the average annual tax payment of a man with no allowances and reliefs other than the married man's tax allowance earning (a) £5,000, (b) £10,000, (c) £15,000 and (d) £20,000 has increased or decreased since 1978-79.

Mr. Norman Lamont : The table compares the income tax liability of a married man under the current tax regime and under the 1978-79 regime indexed to 1988-89 levels according to the statutory formula.


Annual income tax liability of married man with no reliefs  

or                                                          

allowances other than the married man's allowance           

Income     1978-79 In1988-89 taReduction compared           

           regime              with 1978-79 indexed         

                               regime                       

£         |£        |£        |£        |Per cent.          

------------------------------------------------------------

5,000     |420.75   |226.25   |194.50   |46.2               

10,000    |2,070.75 |1,476.25 |594.50   |28.7               

15,000    |3,720.75 |2,726.25 |994.50   |26.7               

20,000    |5,370.75 |3,976.25 |1,394.50 |26.0               

Mr. Nicholas Brown : To ask the Chancellor of the Exchequer if he will provide figures for 1979 and 1986 showing, on an equivalent income basis, the proportion of each of the following household types in each quintile of (a) original and (b) post-tax income as defined in the annual articles in Economic Trends on the effects of taxes and benefits for (i) one adult with children, (ii) two adults with children, (iii) non-retired without children and (iv) retired.

Mr. Norman Lamont : I regret that these figures could be provided only at disproportionate cost. However, some of the information requested is available for 1985 on page 113 of the July 1987 edition of Economic Trends.

Mr. Squire : To ask the Chancellor of the Exchequer if he will publish in the Official Report a table which sets out for a two-child family on (a) half average earnings, (b) three quarters average earnings, (c) average earnings, (d) one and a half average earnings, (e) twice average earnings, (f) five times average earnings and (g) 10 times


Column 623

average earnings the increase in net income to be derived from (i) a 1p cut in the standard rate of income tax in the 1989-90 financial year. (ii) an increase in personal allowances, over and above indexation, which incurred the same cost as a 1p cut in standard rate income tax, (iii) an increase in child benefit which incurred the same cost as a 1p in standard rate income tax (both assuming and not assuming similar increases in the income support and family credit children's rates separately) and (iv) the introduction of a reduced rate tax band of 20 per cent. at the same cost as a 1p cut in standard rate income tax, showing what band of income the reduced rate would cover, and (v) the introduction or a reduced rate tax band of 15 per cent. at the same cost as a 1p cut in standard rate income tax, showing what band of income the reduced rate would cover.

Mr. Norman Lamont [holding answer 21 December 1988] : The effects of the proposed changes on a family


Column 624

with two children are shown in the table. The table contains information based on direct revenue or expenditure cost in a full year at 1989-90 levels of income. Estimates are based on projections of the 1986-87 survey of personal incomes in line with forecasts in the Autumn Statement. On this basis, each of the measures would cost £1.53 billion in a full year that is the full year figure underlying the first year cost of a 1p cut in the basic rate of income tax, £1.40 billion, shown in the Autumn Statement. The income tax changes are compared with the 1988-89 tax regime indexed to 1989-90 according to the statutory provisions. The income tax calculations assume that all personal allowances would increase by the same percentage and disregard any changes in social security income related benefits to which the family may be entitled. It has also been assumed that the only tax relief or allowance available to the married couple is the married man's allowance and that the wife has no earnings.


Column 623


Increase in income after tax (£ per week) compared with indexation in 1989-90 for married man with two children  

                                                                          Multiple of average                    

                                                                          earnings<1>                            

                                                                         |"   |3/4 |1   |1"  |2   |5   |10       

-----------------------------------------------------------------------------------------------------------------

Increase derived from                                                                                            

(i) 1p cut in basic rate                                                 |0.53|1.23|1.90|3.25|3.96|3.96|3.96     

(ii) 6.75 per cent. increase in personal allowances                      |1.35|1.35|1.35|1.35|2.16|2.16|2.16     

(iii) Increase in child benefit                                                                                  

    (a) £3.00 per week per child<2>                                      |6.00|6.00|6.00|6.00|6.00|6.00|6.00     

    (b) £2.30 per week per child<3>                                      |4.60|4.60|4.60|4.60|4.60|4.60|4.60     

(iv) reduced rate band of 20 per cent. on first £1,350 of taxable income |1.30|1.30|1.30|1.30|1.30|1.30|1.30     

(v) reduced rate band of 15 per cent. on first £650 of taxable income    |1.25|1.25|1.25|1.25|1.25|1.25|1.25     

<1> Average earnings assumed to be £273.1 per week, an increase of 7.5 per cent. on 1988-89 in line with the     

assumptions used by the Government Actuary for reviewing national insurance contributions (paragraph 3.02 of the 

Autumn Statement 1988).                                                                                          

<2> Assuming no change in income support and family credit children's rates.                                     

<3> Assuming corresponding changes in income support and family credit children's rates.                         

Mr. Nicholas Brown : To ask the Chancellor of the Exchequer if he will estimate, on the same basis as the ready reckoner published in the Autumn Statement, what the effect is on a one-earner, two-child family of spending in 1989-90 the same sum on (a) a 1p cut in the basic rate of income tax, (b) raising income tax thresholds above their indexed levels and (c) raising child benefit, assuming (i) no change in income support rates and(ii) corresponding changes in income support rates.


Column 624

Mr. Norman Lamont : I refer the hon. Member to my reply to the hon. Member for Hornchurch (Mr. Squire) today.

Mr. Squire : To ask the Chancellor of the Exchequer if he will publish in the Official Report up-to-date figures treating child benefit as negative income tax and using 1988-89 prices but otherwise on the same basis as those provided to the hon. Member for Blackburn (Mr. Straw) in the Official Report, 27 March 1987, columns 310-38.

Mr. Norman Lamont [holding answer 21 December 1988] : The information is given in the following tables :


Column 623


2,000 per cent. of average male earnings                                                                                                                                                                                                                                                                                                                                    

(£5,082.00 a week in 1988-89)                                                                                                                                                                                                                                                                                                                                               

                           Single                                                                        Married no children                                                           Married both working                                                          Married two children                                                                                   

                                                                                                                                                                                                                                                                                                                                                                            

                          |£ per week               |£ per week 1988-89 prices|per cent. of gross       |£ per week               |£ per week 1988-89 prices|per cent. of gross       |£ per week               |£ per week 1988-89 prices|per cent. of gross       |£ per week               |£ per week 1988-89 prices|per cent. of gross                                 

                                                                              |earnings                                                                     |earnings                                                                     |earnings                                                                     |earnings                                           

----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

1978-79                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,388.41                 |2,950.08                 |74.8                     |1,379.63                 |2,931.42                 |74.3                     |1,236.34                 |2,626.96                 |66.6                     |1,371.30                 |2,913.72                 |73.9                                               

NIC                       |7.80                     |16.57                    |0.4                      |7.80                     |16.57                    |0.4                      |15.60                    |33.15                    |0.8                      |7.80                     |16.57                    |0.4                                                

Total                     |1,396.21                 |2,966.65                 |75.2                     |1,387.43                 |2,948.00                 |74.8                     |1,251.94                 |2,660.11                 |67.5                     |1,379.10                 |2,930.30                 |74.3                                               

                                                                                                                                                                                                                                                                                                                                                                            

1979-80                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,208.98                 |2,217.91                 |55.3                     |1,201.48                 |2,204.15                 |55.0                     |1,106.35                 |2,029.63                 |50.6                     |1,193.48                 |2,189.48                 |54.6                                               

NIC                       |8.78                     |16.11                    |0.4                      |8.78                     |16.11                    |0.4                      |17.55                    |32.20                    |0.8                      |8.78                     |16.11                    |0.4                                                

Total                     |1,217.76                 |2,234.02                 |55.7                     |1,210.26                 |2,220.26                 |55.4                     |1,123.90                 |2,061.83                 |51.4                     |1,202.26                 |2,205.58                 |55.0                                               

                                                                                                                                                                                                                                                                                                                                                                            

1980-81                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,462.38                 |2,306.64                 |55.6                     |1,453.49                 |2,292.62                 |55.3                     |1,347.95                 |2,126.15                 |51.3                     |1,444.95                 |2,279.15                 |55.0                                               

NIC                       |11.14                    |17.57                    |0.4                      |11.14                    |17.57                    |0.4                      |22.28                    |35.14                    |0.8                      |11.14                    |17.57                    |0.4                                                

Total                     |1,473.52                 |2,324.21                 |56.1                     |1,464.63                 |2,310.19                 |55.7                     |1,370.23                 |2,161.29                 |52.1                     |1,456.09                 |2,296.72                 |55.4                                               

                                                                                                                                                                                                                                                                                                                                                                            

1981-82                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,636.38                 |2,315.14                 |56.1                     |1,627.49                 |2,302.57                 |55.8                     |1,521.95                 |2,153.25                 |52.2                     |1,617.63                 |2,288.62                 |55.4                                               

NIC                       |15.50                    |21.93                    |0.5                      |15.50                    |21.93                    |0.5                      |31.00                    |43.86                    |1.1                      |15.50                    |21.93                    |0.5                                                

Total                     |1,651.88                 |2,337.07                 |56.6                     |1,642.99                 |2,324.49                 |56.3                     |1,552.95                 |2,197.11                 |53.2                     |1,633.13                 |2,310.54                 |56.0                                               

                                                                                                                                                                                                                                                                                                                                                                            

1982-83                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,758.63                 |2,323.72                 |55.9                     |1,748.47                 |2,310.30                 |55.5                     |1,628.45                 |2,151.71                 |51.7                     |1,737.53                 |2,295.84                 |55.2                                               

NIC                       |19.25                    |25.44                    |0.6                      |19.25                    |25.44                    |0.6                      |38.50                    |50.87                    |1.2                      |19.25                    |25.44                    |0.6                                                

Total                     |1,777.88                 |2,349.16                 |56.5                     |1,767.72                 |2,335.73                 |56.2                     |1,666.95                 |2,202.58                 |53.0                     |1,756.78                 |2,321.28                 |55.8                                               

                                                                                                                                                                                                                                                                                                                                                                            

1983-84                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,903.42                 |2,402.90                 |55.7                     |1,891.77                 |2,388.20                 |55.3                     |1,754.85                 |2,215.35                 |51.3                     |1,879.59                 |2,372.82                 |55.0                                               

NIC                       |21.15                    |26.70                    |0.6                      |21.15                    |26.70                    |0.6                      |42.30                    |53.40                    |1.2                      |21.15                    |26.70                    |0.6                                                

Total                     |1,924.57                 |2,429.60                 |56.3                     |1,912.92                 |2,414.90                 |55.9                     |1,797.15                 |2,268.75                 |52.5                     |1,900.74                 |2,399.52                 |55.6                                               

                                                                                                                                                                                                                                                                                                                                                                            

1984-85                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |2,061.48                 |2,477.25                 |55.7                     |2,048.21                 |2,461.30                 |55.4                     |1,902.96                 |2,286.75                 |51.4                     |2,034.95                 |2,445.36                 |55.0                                               

NIC                       |22.50                    |27.04                    |0.6                      |22.50                    |27.04                    |0.6                      |45.00                    |54.08                    |1.2                      |22.50                    |27.04                    |0.6                                                

Total                     |2,083.98                 |2,504.28                 |56.3                     |2,070.71                 |2,488.34                 |56.0                     |1,947.96                 |2,340.83                 |52.6                     |2,057.45                 |2,472.40                 |55.6                                               

                                                                                                                                                                                                                                                                                                                                                                            

1985-86                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |2,213.77                 |2,511.60                 |55.8                     |2,199.35                 |2,495.24                 |55.4                     |2,045.54                 |2,320.73                 |51.5                     |2,185.55                 |2,479.58                 |55.1                                               

NIC                       |23.85                    |27.06                    |0.6                      |23.85                    |27.06                    |0.6                      |47.70                    |54.12                    |1.2                      |23.85                    |27.06                    |0.6                                                

Total                     |2,237.62                 |2,538.66                 |56.4                     |2,223.20                 |2,522.30                 |56.0                     |2,093.24                 |2,374.85                 |52.7                     |2,209.40                 |2,506.64                 |55.7                                               

                                                                                                                                                                                                                                                                                                                                                                            

1986-87                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |2,381.99                 |2,617.87                 |55.8                     |2,366.76                 |2,601.13                 |55.5                     |2,203.18                 |2,421.35                 |51.6                     |2,352.56                 |2,585.52                 |55.1                                               

NIC                       |25.65                    |28.19                    |0.6                      |25.65                    |28.19                    |0.6                      |51.30                    |56.38                    |1.2                      |25.65                    |28.19                    |0.6                                                

Total                     |2,407.64                 |2,646.06                 |56.4                     |2,392.41                 |2,629.32                 |56.1                     |2,254.48                 |2,477.73                 |52.8                     |2,378.21                 |2,613.71                 |55.7                                               

                                                                                                                                                                                                                                                                                                                                                                            

1987-88                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |2,614.80                 |2,764.85                 |56.0                     |2,598.99                 |2,748.14                 |55.6                     |2,426.39                 |2,565.63                 |51.9                     |2,584.49                 |2,732.80                 |55.3                                               

NIC                       |26.55                    |28.07                    |0.6                      |26.55                    |28.07                    |0.6                      |53.10                    |56.15                    |1.1                      |26.55                    |28.07                    |0.6                                                

Total                     |2,641.35                 |2,792.93                 |56.5                     |2,625.54                 |2,776.21                 |56.2                     |2,479.49                 |2,621.78                 |53.1                     |2,611.04                 |2,760.88                 |55.9                                               

                                                                                                                                                                                                                                                                                                                                                                            

1988-89                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,957.09                 |1,957.09                 |38.5                     |1,945.63                 |1,945.63                 |38.3                     |1,881.38                 |1,881.38                 |37.0                     |1,931.13                 |1,931.13                 |38.0                                               

NIC                       |27.45                    |27.45                    |0.5                      |27.45                    |27.45                    |0.5                      |54.90                    |54.90                    |1.1                      |27.45                    |27.45                    |0.5                                                

Total                     |1,984.54                 |1,984.54                 |39.1                     |1,973.08                 |1,973.08                 |38.8                     |1,936.28                 |1,936.28                 |38.1                     |1,958.58                 |1,958.58                 |38.5                                               


2,000 per cent. of average male earnings                                                                                                                                                                                                                                                                                                                                    

(£5,082.00 a week in 1988-89)                                                                                                                                                                                                                                                                                                                                               

                           Single                                                                        Married no children                                                           Married both working                                                          Married two children                                                                                   

                                                                                                                                                                                                                                                                                                                                                                            

                          |£ per week               |£ per week 1988-89 prices|per cent. of gross       |£ per week               |£ per week 1988-89 prices|per cent. of gross       |£ per week               |£ per week 1988-89 prices|per cent. of gross       |£ per week               |£ per week 1988-89 prices|per cent. of gross                                 

                                                                              |earnings                                                                     |earnings                                                                     |earnings                                                                     |earnings                                           

----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

1978-79                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,388.41                 |2,950.08                 |74.8                     |1,379.63                 |2,931.42                 |74.3                     |1,236.34                 |2,626.96                 |66.6                     |1,371.30                 |2,913.72                 |73.9                                               

NIC                       |7.80                     |16.57                    |0.4                      |7.80                     |16.57                    |0.4                      |15.60                    |33.15                    |0.8                      |7.80                     |16.57                    |0.4                                                

Total                     |1,396.21                 |2,966.65                 |75.2                     |1,387.43                 |2,948.00                 |74.8                     |1,251.94                 |2,660.11                 |67.5                     |1,379.10                 |2,930.30                 |74.3                                               

                                                                                                                                                                                                                                                                                                                                                                            

1979-80                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,208.98                 |2,217.91                 |55.3                     |1,201.48                 |2,204.15                 |55.0                     |1,106.35                 |2,029.63                 |50.6                     |1,193.48                 |2,189.48                 |54.6                                               

NIC                       |8.78                     |16.11                    |0.4                      |8.78                     |16.11                    |0.4                      |17.55                    |32.20                    |0.8                      |8.78                     |16.11                    |0.4                                                

Total                     |1,217.76                 |2,234.02                 |55.7                     |1,210.26                 |2,220.26                 |55.4                     |1,123.90                 |2,061.83                 |51.4                     |1,202.26                 |2,205.58                 |55.0                                               

                                                                                                                                                                                                                                                                                                                                                                            

1980-81                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,462.38                 |2,306.64                 |55.6                     |1,453.49                 |2,292.62                 |55.3                     |1,347.95                 |2,126.15                 |51.3                     |1,444.95                 |2,279.15                 |55.0                                               

NIC                       |11.14                    |17.57                    |0.4                      |11.14                    |17.57                    |0.4                      |22.28                    |35.14                    |0.8                      |11.14                    |17.57                    |0.4                                                

Total                     |1,473.52                 |2,324.21                 |56.1                     |1,464.63                 |2,310.19                 |55.7                     |1,370.23                 |2,161.29                 |52.1                     |1,456.09                 |2,296.72                 |55.4                                               

                                                                                                                                                                                                                                                                                                                                                                            

1981-82                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,636.38                 |2,315.14                 |56.1                     |1,627.49                 |2,302.57                 |55.8                     |1,521.95                 |2,153.25                 |52.2                     |1,617.63                 |2,288.62                 |55.4                                               

NIC                       |15.50                    |21.93                    |0.5                      |15.50                    |21.93                    |0.5                      |31.00                    |43.86                    |1.1                      |15.50                    |21.93                    |0.5                                                

Total                     |1,651.88                 |2,337.07                 |56.6                     |1,642.99                 |2,324.49                 |56.3                     |1,552.95                 |2,197.11                 |53.2                     |1,633.13                 |2,310.54                 |56.0                                               

                                                                                                                                                                                                                                                                                                                                                                            

1982-83                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,758.63                 |2,323.72                 |55.9                     |1,748.47                 |2,310.30                 |55.5                     |1,628.45                 |2,151.71                 |51.7                     |1,737.53                 |2,295.84                 |55.2                                               

NIC                       |19.25                    |25.44                    |0.6                      |19.25                    |25.44                    |0.6                      |38.50                    |50.87                    |1.2                      |19.25                    |25.44                    |0.6                                                

Total                     |1,777.88                 |2,349.16                 |56.5                     |1,767.72                 |2,335.73                 |56.2                     |1,666.95                 |2,202.58                 |53.0                     |1,756.78                 |2,321.28                 |55.8                                               

                                                                                                                                                                                                                                                                                                                                                                            

1983-84                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,903.42                 |2,402.90                 |55.7                     |1,891.77                 |2,388.20                 |55.3                     |1,754.85                 |2,215.35                 |51.3                     |1,879.59                 |2,372.82                 |55.0                                               

NIC                       |21.15                    |26.70                    |0.6                      |21.15                    |26.70                    |0.6                      |42.30                    |53.40                    |1.2                      |21.15                    |26.70                    |0.6                                                

Total                     |1,924.57                 |2,429.60                 |56.3                     |1,912.92                 |2,414.90                 |55.9                     |1,797.15                 |2,268.75                 |52.5                     |1,900.74                 |2,399.52                 |55.6                                               

                                                                                                                                                                                                                                                                                                                                                                            

1984-85                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |2,061.48                 |2,477.25                 |55.7                     |2,048.21                 |2,461.30                 |55.4                     |1,902.96                 |2,286.75                 |51.4                     |2,034.95                 |2,445.36                 |55.0                                               

NIC                       |22.50                    |27.04                    |0.6                      |22.50                    |27.04                    |0.6                      |45.00                    |54.08                    |1.2                      |22.50                    |27.04                    |0.6                                                

Total                     |2,083.98                 |2,504.28                 |56.3                     |2,070.71                 |2,488.34                 |56.0                     |1,947.96                 |2,340.83                 |52.6                     |2,057.45                 |2,472.40                 |55.6                                               

                                                                                                                                                                                                                                                                                                                                                                            

1985-86                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |2,213.77                 |2,511.60                 |55.8                     |2,199.35                 |2,495.24                 |55.4                     |2,045.54                 |2,320.73                 |51.5                     |2,185.55                 |2,479.58                 |55.1                                               

NIC                       |23.85                    |27.06                    |0.6                      |23.85                    |27.06                    |0.6                      |47.70                    |54.12                    |1.2                      |23.85                    |27.06                    |0.6                                                

Total                     |2,237.62                 |2,538.66                 |56.4                     |2,223.20                 |2,522.30                 |56.0                     |2,093.24                 |2,374.85                 |52.7                     |2,209.40                 |2,506.64                 |55.7                                               

                                                                                                                                                                                                                                                                                                                                                                            

1986-87                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |2,381.99                 |2,617.87                 |55.8                     |2,366.76                 |2,601.13                 |55.5                     |2,203.18                 |2,421.35                 |51.6                     |2,352.56                 |2,585.52                 |55.1                                               

NIC                       |25.65                    |28.19                    |0.6                      |25.65                    |28.19                    |0.6                      |51.30                    |56.38                    |1.2                      |25.65                    |28.19                    |0.6                                                

Total                     |2,407.64                 |2,646.06                 |56.4                     |2,392.41                 |2,629.32                 |56.1                     |2,254.48                 |2,477.73                 |52.8                     |2,378.21                 |2,613.71                 |55.7                                               

                                                                                                                                                                                                                                                                                                                                                                            

1987-88                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |2,614.80                 |2,764.85                 |56.0                     |2,598.99                 |2,748.14                 |55.6                     |2,426.39                 |2,565.63                 |51.9                     |2,584.49                 |2,732.80                 |55.3                                               

NIC                       |26.55                    |28.07                    |0.6                      |26.55                    |28.07                    |0.6                      |53.10                    |56.15                    |1.1                      |26.55                    |28.07                    |0.6                                                

Total                     |2,641.35                 |2,792.93                 |56.5                     |2,625.54                 |2,776.21                 |56.2                     |2,479.49                 |2,621.78                 |53.1                     |2,611.04                 |2,760.88                 |55.9                                               

                                                                                                                                                                                                                                                                                                                                                                            

1988-89                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,957.09                 |1,957.09                 |38.5                     |1,945.63                 |1,945.63                 |38.3                     |1,881.38                 |1,881.38                 |37.0                     |1,931.13                 |1,931.13                 |38.0                                               

NIC                       |27.45                    |27.45                    |0.5                      |27.45                    |27.45                    |0.5                      |54.90                    |54.90                    |1.1                      |27.45                    |27.45                    |0.5                                                

Total                     |1,984.54                 |1,984.54                 |39.1                     |1,973.08                 |1,973.08                 |38.8                     |1,936.28                 |1,936.28                 |38.1                     |1,958.58                 |1,958.58                 |38.5                                               


2,000 per cent. of average male earnings                                                                                                                                                                                                                                                                                                                                    

(£5,082.00 a week in 1988-89)                                                                                                                                                                                                                                                                                                                                               

                           Single                                                                        Married no children                                                           Married both working                                                          Married two children                                                                                   

                                                                                                                                                                                                                                                                                                                                                                            

                          |£ per week               |£ per week 1988-89 prices|per cent. of gross       |£ per week               |£ per week 1988-89 prices|per cent. of gross       |£ per week               |£ per week 1988-89 prices|per cent. of gross       |£ per week               |£ per week 1988-89 prices|per cent. of gross                                 

                                                                              |earnings                                                                     |earnings                                                                     |earnings                                                                     |earnings                                           

----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

1978-79                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,388.41                 |2,950.08                 |74.8                     |1,379.63                 |2,931.42                 |74.3                     |1,236.34                 |2,626.96                 |66.6                     |1,371.30                 |2,913.72                 |73.9                                               

NIC                       |7.80                     |16.57                    |0.4                      |7.80                     |16.57                    |0.4                      |15.60                    |33.15                    |0.8                      |7.80                     |16.57                    |0.4                                                

Total                     |1,396.21                 |2,966.65                 |75.2                     |1,387.43                 |2,948.00                 |74.8                     |1,251.94                 |2,660.11                 |67.5                     |1,379.10                 |2,930.30                 |74.3                                               

                                                                                                                                                                                                                                                                                                                                                                            

1979-80                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,208.98                 |2,217.91                 |55.3                     |1,201.48                 |2,204.15                 |55.0                     |1,106.35                 |2,029.63                 |50.6                     |1,193.48                 |2,189.48                 |54.6                                               

NIC                       |8.78                     |16.11                    |0.4                      |8.78                     |16.11                    |0.4                      |17.55                    |32.20                    |0.8                      |8.78                     |16.11                    |0.4                                                

Total                     |1,217.76                 |2,234.02                 |55.7                     |1,210.26                 |2,220.26                 |55.4                     |1,123.90                 |2,061.83                 |51.4                     |1,202.26                 |2,205.58                 |55.0                                               

                                                                                                                                                                                                                                                                                                                                                                            

1980-81                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,462.38                 |2,306.64                 |55.6                     |1,453.49                 |2,292.62                 |55.3                     |1,347.95                 |2,126.15                 |51.3                     |1,444.95                 |2,279.15                 |55.0                                               

NIC                       |11.14                    |17.57                    |0.4                      |11.14                    |17.57                    |0.4                      |22.28                    |35.14                    |0.8                      |11.14                    |17.57                    |0.4                                                

Total                     |1,473.52                 |2,324.21                 |56.1                     |1,464.63                 |2,310.19                 |55.7                     |1,370.23                 |2,161.29                 |52.1                     |1,456.09                 |2,296.72                 |55.4                                               

                                                                                                                                                                                                                                                                                                                                                                            

1981-82                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,636.38                 |2,315.14                 |56.1                     |1,627.49                 |2,302.57                 |55.8                     |1,521.95                 |2,153.25                 |52.2                     |1,617.63                 |2,288.62                 |55.4                                               

NIC                       |15.50                    |21.93                    |0.5                      |15.50                    |21.93                    |0.5                      |31.00                    |43.86                    |1.1                      |15.50                    |21.93                    |0.5                                                

Total                     |1,651.88                 |2,337.07                 |56.6                     |1,642.99                 |2,324.49                 |56.3                     |1,552.95                 |2,197.11                 |53.2                     |1,633.13                 |2,310.54                 |56.0                                               

                                                                                                                                                                                                                                                                                                                                                                            

1982-83                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,758.63                 |2,323.72                 |55.9                     |1,748.47                 |2,310.30                 |55.5                     |1,628.45                 |2,151.71                 |51.7                     |1,737.53                 |2,295.84                 |55.2                                               

NIC                       |19.25                    |25.44                    |0.6                      |19.25                    |25.44                    |0.6                      |38.50                    |50.87                    |1.2                      |19.25                    |25.44                    |0.6                                                

Total                     |1,777.88                 |2,349.16                 |56.5                     |1,767.72                 |2,335.73                 |56.2                     |1,666.95                 |2,202.58                 |53.0                     |1,756.78                 |2,321.28                 |55.8                                               

                                                                                                                                                                                                                                                                                                                                                                            

1983-84                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,903.42                 |2,402.90                 |55.7                     |1,891.77                 |2,388.20                 |55.3                     |1,754.85                 |2,215.35                 |51.3                     |1,879.59                 |2,372.82                 |55.0                                               

NIC                       |21.15                    |26.70                    |0.6                      |21.15                    |26.70                    |0.6                      |42.30                    |53.40                    |1.2                      |21.15                    |26.70                    |0.6                                                

Total                     |1,924.57                 |2,429.60                 |56.3                     |1,912.92                 |2,414.90                 |55.9                     |1,797.15                 |2,268.75                 |52.5                     |1,900.74                 |2,399.52                 |55.6                                               

                                                                                                                                                                                                                                                                                                                                                                            

1984-85                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |2,061.48                 |2,477.25                 |55.7                     |2,048.21                 |2,461.30                 |55.4                     |1,902.96                 |2,286.75                 |51.4                     |2,034.95                 |2,445.36                 |55.0                                               

NIC                       |22.50                    |27.04                    |0.6                      |22.50                    |27.04                    |0.6                      |45.00                    |54.08                    |1.2                      |22.50                    |27.04                    |0.6                                                

Total                     |2,083.98                 |2,504.28                 |56.3                     |2,070.71                 |2,488.34                 |56.0                     |1,947.96                 |2,340.83                 |52.6                     |2,057.45                 |2,472.40                 |55.6                                               

                                                                                                                                                                                                                                                                                                                                                                            

1985-86                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |2,213.77                 |2,511.60                 |55.8                     |2,199.35                 |2,495.24                 |55.4                     |2,045.54                 |2,320.73                 |51.5                     |2,185.55                 |2,479.58                 |55.1                                               

NIC                       |23.85                    |27.06                    |0.6                      |23.85                    |27.06                    |0.6                      |47.70                    |54.12                    |1.2                      |23.85                    |27.06                    |0.6                                                

Total                     |2,237.62                 |2,538.66                 |56.4                     |2,223.20                 |2,522.30                 |56.0                     |2,093.24                 |2,374.85                 |52.7                     |2,209.40                 |2,506.64                 |55.7                                               

                                                                                                                                                                                                                                                                                                                                                                            

1986-87                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |2,381.99                 |2,617.87                 |55.8                     |2,366.76                 |2,601.13                 |55.5                     |2,203.18                 |2,421.35                 |51.6                     |2,352.56                 |2,585.52                 |55.1                                               

NIC                       |25.65                    |28.19                    |0.6                      |25.65                    |28.19                    |0.6                      |51.30                    |56.38                    |1.2                      |25.65                    |28.19                    |0.6                                                

Total                     |2,407.64                 |2,646.06                 |56.4                     |2,392.41                 |2,629.32                 |56.1                     |2,254.48                 |2,477.73                 |52.8                     |2,378.21                 |2,613.71                 |55.7                                               

                                                                                                                                                                                                                                                                                                                                                                            

1987-88                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |2,614.80                 |2,764.85                 |56.0                     |2,598.99                 |2,748.14                 |55.6                     |2,426.39                 |2,565.63                 |51.9                     |2,584.49                 |2,732.80                 |55.3                                               

NIC                       |26.55                    |28.07                    |0.6                      |26.55                    |28.07                    |0.6                      |53.10                    |56.15                    |1.1                      |26.55                    |28.07                    |0.6                                                

Total                     |2,641.35                 |2,792.93                 |56.5                     |2,625.54                 |2,776.21                 |56.2                     |2,479.49                 |2,621.78                 |53.1                     |2,611.04                 |2,760.88                 |55.9                                               

                                                                                                                                                                                                                                                                                                                                                                            

1988-89                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,957.09                 |1,957.09                 |38.5                     |1,945.63                 |1,945.63                 |38.3                     |1,881.38                 |1,881.38                 |37.0                     |1,931.13                 |1,931.13                 |38.0                                               

NIC                       |27.45                    |27.45                    |0.5                      |27.45                    |27.45                    |0.5                      |54.90                    |54.90                    |1.1                      |27.45                    |27.45                    |0.5                                                

Total                     |1,984.54                 |1,984.54                 |39.1                     |1,973.08                 |1,973.08                 |38.8                     |1,936.28                 |1,936.28                 |38.1                     |1,958.58                 |1,958.58                 |38.5                                               


2,000 per cent. of average male earnings                                                                                                                                                                                                                                                                                                                                    

(£5,082.00 a week in 1988-89)                                                                                                                                                                                                                                                                                                                                               

                           Single                                                                        Married no children                                                           Married both working                                                          Married two children                                                                                   

                                                                                                                                                                                                                                                                                                                                                                            

                          |£ per week               |£ per week 1988-89 prices|per cent. of gross       |£ per week               |£ per week 1988-89 prices|per cent. of gross       |£ per week               |£ per week 1988-89 prices|per cent. of gross       |£ per week               |£ per week 1988-89 prices|per cent. of gross                                 

                                                                              |earnings                                                                     |earnings                                                                     |earnings                                                                     |earnings                                           

----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

1978-79                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,388.41                 |2,950.08                 |74.8                     |1,379.63                 |2,931.42                 |74.3                     |1,236.34                 |2,626.96                 |66.6                     |1,371.30                 |2,913.72                 |73.9                                               

NIC                       |7.80                     |16.57                    |0.4                      |7.80                     |16.57                    |0.4                      |15.60                    |33.15                    |0.8                      |7.80                     |16.57                    |0.4                                                

Total                     |1,396.21                 |2,966.65                 |75.2                     |1,387.43                 |2,948.00                 |74.8                     |1,251.94                 |2,660.11                 |67.5                     |1,379.10                 |2,930.30                 |74.3                                               

                                                                                                                                                                                                                                                                                                                                                                            

1979-80                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,208.98                 |2,217.91                 |55.3                     |1,201.48                 |2,204.15                 |55.0                     |1,106.35                 |2,029.63                 |50.6                     |1,193.48                 |2,189.48                 |54.6                                               

NIC                       |8.78                     |16.11                    |0.4                      |8.78                     |16.11                    |0.4                      |17.55                    |32.20                    |0.8                      |8.78                     |16.11                    |0.4                                                

Total                     |1,217.76                 |2,234.02                 |55.7                     |1,210.26                 |2,220.26                 |55.4                     |1,123.90                 |2,061.83                 |51.4                     |1,202.26                 |2,205.58                 |55.0                                               

                                                                                                                                                                                                                                                                                                                                                                            

1980-81                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,462.38                 |2,306.64                 |55.6                     |1,453.49                 |2,292.62                 |55.3                     |1,347.95                 |2,126.15                 |51.3                     |1,444.95                 |2,279.15                 |55.0                                               

NIC                       |11.14                    |17.57                    |0.4                      |11.14                    |17.57                    |0.4                      |22.28                    |35.14                    |0.8                      |11.14                    |17.57                    |0.4                                                

Total                     |1,473.52                 |2,324.21                 |56.1                     |1,464.63                 |2,310.19                 |55.7                     |1,370.23                 |2,161.29                 |52.1                     |1,456.09                 |2,296.72                 |55.4                                               

                                                                                                                                                                                                                                                                                                                                                                            

1981-82                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,636.38                 |2,315.14                 |56.1                     |1,627.49                 |2,302.57                 |55.8                     |1,521.95                 |2,153.25                 |52.2                     |1,617.63                 |2,288.62                 |55.4                                               

NIC                       |15.50                    |21.93                    |0.5                      |15.50                    |21.93                    |0.5                      |31.00                    |43.86                    |1.1                      |15.50                    |21.93                    |0.5                                                

Total                     |1,651.88                 |2,337.07                 |56.6                     |1,642.99                 |2,324.49                 |56.3                     |1,552.95                 |2,197.11                 |53.2                     |1,633.13                 |2,310.54                 |56.0                                               

                                                                                                                                                                                                                                                                                                                                                                            

1982-83                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,758.63                 |2,323.72                 |55.9                     |1,748.47                 |2,310.30                 |55.5                     |1,628.45                 |2,151.71                 |51.7                     |1,737.53                 |2,295.84                 |55.2                                               

NIC                       |19.25                    |25.44                    |0.6                      |19.25                    |25.44                    |0.6                      |38.50                    |50.87                    |1.2                      |19.25                    |25.44                    |0.6                                                

Total                     |1,777.88                 |2,349.16                 |56.5                     |1,767.72                 |2,335.73                 |56.2                     |1,666.95                 |2,202.58                 |53.0                     |1,756.78                 |2,321.28                 |55.8                                               

                                                                                                                                                                                                                                                                                                                                                                            

1983-84                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,903.42                 |2,402.90                 |55.7                     |1,891.77                 |2,388.20                 |55.3                     |1,754.85                 |2,215.35                 |51.3                     |1,879.59                 |2,372.82                 |55.0                                               

NIC                       |21.15                    |26.70                    |0.6                      |21.15                    |26.70                    |0.6                      |42.30                    |53.40                    |1.2                      |21.15                    |26.70                    |0.6                                                

Total                     |1,924.57                 |2,429.60                 |56.3                     |1,912.92                 |2,414.90                 |55.9                     |1,797.15                 |2,268.75                 |52.5                     |1,900.74                 |2,399.52                 |55.6                                               

                                                                                                                                                                                                                                                                                                                                                                            

1984-85                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |2,061.48                 |2,477.25                 |55.7                     |2,048.21                 |2,461.30                 |55.4                     |1,902.96                 |2,286.75                 |51.4                     |2,034.95                 |2,445.36                 |55.0                                               

NIC                       |22.50                    |27.04                    |0.6                      |22.50                    |27.04                    |0.6                      |45.00                    |54.08                    |1.2                      |22.50                    |27.04                    |0.6                                                

Total                     |2,083.98                 |2,504.28                 |56.3                     |2,070.71                 |2,488.34                 |56.0                     |1,947.96                 |2,340.83                 |52.6                     |2,057.45                 |2,472.40                 |55.6                                               

                                                                                                                                                                                                                                                                                                                                                                            

1985-86                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |2,213.77                 |2,511.60                 |55.8                     |2,199.35                 |2,495.24                 |55.4                     |2,045.54                 |2,320.73                 |51.5                     |2,185.55                 |2,479.58                 |55.1                                               

NIC                       |23.85                    |27.06                    |0.6                      |23.85                    |27.06                    |0.6                      |47.70                    |54.12                    |1.2                      |23.85                    |27.06                    |0.6                                                

Total                     |2,237.62                 |2,538.66                 |56.4                     |2,223.20                 |2,522.30                 |56.0                     |2,093.24                 |2,374.85                 |52.7                     |2,209.40                 |2,506.64                 |55.7                                               

                                                                                                                                                                                                                                                                                                                                                                            

1986-87                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |2,381.99                 |2,617.87                 |55.8                     |2,366.76                 |2,601.13                 |55.5                     |2,203.18                 |2,421.35                 |51.6                     |2,352.56                 |2,585.52                 |55.1                                               

NIC                       |25.65                    |28.19                    |0.6                      |25.65                    |28.19                    |0.6                      |51.30                    |56.38                    |1.2                      |25.65                    |28.19                    |0.6                                                

Total                     |2,407.64                 |2,646.06                 |56.4                     |2,392.41                 |2,629.32                 |56.1                     |2,254.48                 |2,477.73                 |52.8                     |2,378.21                 |2,613.71                 |55.7                                               

                                                                                                                                                                                                                                                                                                                                                                            

1987-88                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |2,614.80                 |2,764.85                 |56.0                     |2,598.99                 |2,748.14                 |55.6                     |2,426.39                 |2,565.63                 |51.9                     |2,584.49                 |2,732.80                 |55.3                                               

NIC                       |26.55                    |28.07                    |0.6                      |26.55                    |28.07                    |0.6                      |53.10                    |56.15                    |1.1                      |26.55                    |28.07                    |0.6                                                

Total                     |2,641.35                 |2,792.93                 |56.5                     |2,625.54                 |2,776.21                 |56.2                     |2,479.49                 |2,621.78                 |53.1                     |2,611.04                 |2,760.88                 |55.9                                               

                                                                                                                                                                                                                                                                                                                                                                            

1988-89                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,957.09                 |1,957.09                 |38.5                     |1,945.63                 |1,945.63                 |38.3                     |1,881.38                 |1,881.38                 |37.0                     |1,931.13                 |1,931.13                 |38.0                                               

NIC                       |27.45                    |27.45                    |0.5                      |27.45                    |27.45                    |0.5                      |54.90                    |54.90                    |1.1                      |27.45                    |27.45                    |0.5                                                

Total                     |1,984.54                 |1,984.54                 |39.1                     |1,973.08                 |1,973.08                 |38.8                     |1,936.28                 |1,936.28                 |38.1                     |1,958.58                 |1,958.58                 |38.5                                               


Column 629


2,000 per cent. of average male earnings                                                                                                                                                                                                                                                                                                                                    

(£5,082.00 a week in 1988-89)                                                                                                                                                                                                                                                                                                                                               

                           Single                                                                        Married no children                                                           Married both working                                                          Married two children                                                                                   

                                                                                                                                                                                                                                                                                                                                                                            

                          |£ per week               |£ per week 1988-89 prices|per cent. of gross       |£ per week               |£ per week 1988-89 prices|per cent. of gross       |£ per week               |£ per week 1988-89 prices|per cent. of gross       |£ per week               |£ per week 1988-89 prices|per cent. of gross                                 

                                                                              |earnings                                                                     |earnings                                                                     |earnings                                                                     |earnings                                           

----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

1978-79                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,388.41                 |2,950.08                 |74.8                     |1,379.63                 |2,931.42                 |74.3                     |1,236.34                 |2,626.96                 |66.6                     |1,371.30                 |2,913.72                 |73.9                                               

NIC                       |7.80                     |16.57                    |0.4                      |7.80                     |16.57                    |0.4                      |15.60                    |33.15                    |0.8                      |7.80                     |16.57                    |0.4                                                

Total                     |1,396.21                 |2,966.65                 |75.2                     |1,387.43                 |2,948.00                 |74.8                     |1,251.94                 |2,660.11                 |67.5                     |1,379.10                 |2,930.30                 |74.3                                               

                                                                                                                                                                                                                                                                                                                                                                            

1979-80                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,208.98                 |2,217.91                 |55.3                     |1,201.48                 |2,204.15                 |55.0                     |1,106.35                 |2,029.63                 |50.6                     |1,193.48                 |2,189.48                 |54.6                                               

NIC                       |8.78                     |16.11                    |0.4                      |8.78                     |16.11                    |0.4                      |17.55                    |32.20                    |0.8                      |8.78                     |16.11                    |0.4                                                

Total                     |1,217.76                 |2,234.02                 |55.7                     |1,210.26                 |2,220.26                 |55.4                     |1,123.90                 |2,061.83                 |51.4                     |1,202.26                 |2,205.58                 |55.0                                               

                                                                                                                                                                                                                                                                                                                                                                            

1980-81                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,462.38                 |2,306.64                 |55.6                     |1,453.49                 |2,292.62                 |55.3                     |1,347.95                 |2,126.15                 |51.3                     |1,444.95                 |2,279.15                 |55.0                                               

NIC                       |11.14                    |17.57                    |0.4                      |11.14                    |17.57                    |0.4                      |22.28                    |35.14                    |0.8                      |11.14                    |17.57                    |0.4                                                

Total                     |1,473.52                 |2,324.21                 |56.1                     |1,464.63                 |2,310.19                 |55.7                     |1,370.23                 |2,161.29                 |52.1                     |1,456.09                 |2,296.72                 |55.4                                               

                                                                                                                                                                                                                                                                                                                                                                            

1981-82                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,636.38                 |2,315.14                 |56.1                     |1,627.49                 |2,302.57                 |55.8                     |1,521.95                 |2,153.25                 |52.2                     |1,617.63                 |2,288.62                 |55.4                                               

NIC                       |15.50                    |21.93                    |0.5                      |15.50                    |21.93                    |0.5                      |31.00                    |43.86                    |1.1                      |15.50                    |21.93                    |0.5                                                

Total                     |1,651.88                 |2,337.07                 |56.6                     |1,642.99                 |2,324.49                 |56.3                     |1,552.95                 |2,197.11                 |53.2                     |1,633.13                 |2,310.54                 |56.0                                               

                                                                                                                                                                                                                                                                                                                                                                            

1982-83                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,758.63                 |2,323.72                 |55.9                     |1,748.47                 |2,310.30                 |55.5                     |1,628.45                 |2,151.71                 |51.7                     |1,737.53                 |2,295.84                 |55.2                                               

NIC                       |19.25                    |25.44                    |0.6                      |19.25                    |25.44                    |0.6                      |38.50                    |50.87                    |1.2                      |19.25                    |25.44                    |0.6                                                

Total                     |1,777.88                 |2,349.16                 |56.5                     |1,767.72                 |2,335.73                 |56.2                     |1,666.95                 |2,202.58                 |53.0                     |1,756.78                 |2,321.28                 |55.8                                               

                                                                                                                                                                                                                                                                                                                                                                            

1983-84                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,903.42                 |2,402.90                 |55.7                     |1,891.77                 |2,388.20                 |55.3                     |1,754.85                 |2,215.35                 |51.3                     |1,879.59                 |2,372.82                 |55.0                                               

NIC                       |21.15                    |26.70                    |0.6                      |21.15                    |26.70                    |0.6                      |42.30                    |53.40                    |1.2                      |21.15                    |26.70                    |0.6                                                

Total                     |1,924.57                 |2,429.60                 |56.3                     |1,912.92                 |2,414.90                 |55.9                     |1,797.15                 |2,268.75                 |52.5                     |1,900.74                 |2,399.52                 |55.6                                               

                                                                                                                                                                                                                                                                                                                                                                            

1984-85                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |2,061.48                 |2,477.25                 |55.7                     |2,048.21                 |2,461.30                 |55.4                     |1,902.96                 |2,286.75                 |51.4                     |2,034.95                 |2,445.36                 |55.0                                               

NIC                       |22.50                    |27.04                    |0.6                      |22.50                    |27.04                    |0.6                      |45.00                    |54.08                    |1.2                      |22.50                    |27.04                    |0.6                                                

Total                     |2,083.98                 |2,504.28                 |56.3                     |2,070.71                 |2,488.34                 |56.0                     |1,947.96                 |2,340.83                 |52.6                     |2,057.45                 |2,472.40                 |55.6                                               

                                                                                                                                                                                                                                                                                                                                                                            

1985-86                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |2,213.77                 |2,511.60                 |55.8                     |2,199.35                 |2,495.24                 |55.4                     |2,045.54                 |2,320.73                 |51.5                     |2,185.55                 |2,479.58                 |55.1                                               

NIC                       |23.85                    |27.06                    |0.6                      |23.85                    |27.06                    |0.6                      |47.70                    |54.12                    |1.2                      |23.85                    |27.06                    |0.6                                                

Total                     |2,237.62                 |2,538.66                 |56.4                     |2,223.20                 |2,522.30                 |56.0                     |2,093.24                 |2,374.85                 |52.7                     |2,209.40                 |2,506.64                 |55.7                                               

                                                                                                                                                                                                                                                                                                                                                                            

1986-87                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |2,381.99                 |2,617.87                 |55.8                     |2,366.76                 |2,601.13                 |55.5                     |2,203.18                 |2,421.35                 |51.6                     |2,352.56                 |2,585.52                 |55.1                                               

NIC                       |25.65                    |28.19                    |0.6                      |25.65                    |28.19                    |0.6                      |51.30                    |56.38                    |1.2                      |25.65                    |28.19                    |0.6                                                

Total                     |2,407.64                 |2,646.06                 |56.4                     |2,392.41                 |2,629.32                 |56.1                     |2,254.48                 |2,477.73                 |52.8                     |2,378.21                 |2,613.71                 |55.7                                               

                                                                                                                                                                                                                                                                                                                                                                            

1987-88                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |2,614.80                 |2,764.85                 |56.0                     |2,598.99                 |2,748.14                 |55.6                     |2,426.39                 |2,565.63                 |51.9                     |2,584.49                 |2,732.80                 |55.3                                               

NIC                       |26.55                    |28.07                    |0.6                      |26.55                    |28.07                    |0.6                      |53.10                    |56.15                    |1.1                      |26.55                    |28.07                    |0.6                                                

Total                     |2,641.35                 |2,792.93                 |56.5                     |2,625.54                 |2,776.21                 |56.2                     |2,479.49                 |2,621.78                 |53.1                     |2,611.04                 |2,760.88                 |55.9                                               

                                                                                                                                                                                                                                                                                                                                                                            

1988-89                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,957.09                 |1,957.09                 |38.5                     |1,945.63                 |1,945.63                 |38.3                     |1,881.38                 |1,881.38                 |37.0                     |1,931.13                 |1,931.13                 |38.0                                               

NIC                       |27.45                    |27.45                    |0.5                      |27.45                    |27.45                    |0.5                      |54.90                    |54.90                    |1.1                      |27.45                    |27.45                    |0.5                                                

Total                     |1,984.54                 |1,984.54                 |39.1                     |1,973.08                 |1,973.08                 |38.8                     |1,936.28                 |1,936.28                 |38.1                     |1,958.58                 |1,958.58                 |38.5                                               


2,000 per cent. of average male earnings                                                                                                                                                                                                                                                                                                                                    

(£5,082.00 a week in 1988-89)                                                                                                                                                                                                                                                                                                                                               

                           Single                                                                        Married no children                                                           Married both working                                                          Married two children                                                                                   

                                                                                                                                                                                                                                                                                                                                                                            

                          |£ per week               |£ per week 1988-89 prices|per cent. of gross       |£ per week               |£ per week 1988-89 prices|per cent. of gross       |£ per week               |£ per week 1988-89 prices|per cent. of gross       |£ per week               |£ per week 1988-89 prices|per cent. of gross                                 

                                                                              |earnings                                                                     |earnings                                                                     |earnings                                                                     |earnings                                           

----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

1978-79                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,388.41                 |2,950.08                 |74.8                     |1,379.63                 |2,931.42                 |74.3                     |1,236.34                 |2,626.96                 |66.6                     |1,371.30                 |2,913.72                 |73.9                                               

NIC                       |7.80                     |16.57                    |0.4                      |7.80                     |16.57                    |0.4                      |15.60                    |33.15                    |0.8                      |7.80                     |16.57                    |0.4                                                

Total                     |1,396.21                 |2,966.65                 |75.2                     |1,387.43                 |2,948.00                 |74.8                     |1,251.94                 |2,660.11                 |67.5                     |1,379.10                 |2,930.30                 |74.3                                               

                                                                                                                                                                                                                                                                                                                                                                            

1979-80                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,208.98                 |2,217.91                 |55.3                     |1,201.48                 |2,204.15                 |55.0                     |1,106.35                 |2,029.63                 |50.6                     |1,193.48                 |2,189.48                 |54.6                                               

NIC                       |8.78                     |16.11                    |0.4                      |8.78                     |16.11                    |0.4                      |17.55                    |32.20                    |0.8                      |8.78                     |16.11                    |0.4                                                

Total                     |1,217.76                 |2,234.02                 |55.7                     |1,210.26                 |2,220.26                 |55.4                     |1,123.90                 |2,061.83                 |51.4                     |1,202.26                 |2,205.58                 |55.0                                               

                                                                                                                                                                                                                                                                                                                                                                            

1980-81                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,462.38                 |2,306.64                 |55.6                     |1,453.49                 |2,292.62                 |55.3                     |1,347.95                 |2,126.15                 |51.3                     |1,444.95                 |2,279.15                 |55.0                                               

NIC                       |11.14                    |17.57                    |0.4                      |11.14                    |17.57                    |0.4                      |22.28                    |35.14                    |0.8                      |11.14                    |17.57                    |0.4                                                

Total                     |1,473.52                 |2,324.21                 |56.1                     |1,464.63                 |2,310.19                 |55.7                     |1,370.23                 |2,161.29                 |52.1                     |1,456.09                 |2,296.72                 |55.4                                               

                                                                                                                                                                                                                                                                                                                                                                            

1981-82                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,636.38                 |2,315.14                 |56.1                     |1,627.49                 |2,302.57                 |55.8                     |1,521.95                 |2,153.25                 |52.2                     |1,617.63                 |2,288.62                 |55.4                                               

NIC                       |15.50                    |21.93                    |0.5                      |15.50                    |21.93                    |0.5                      |31.00                    |43.86                    |1.1                      |15.50                    |21.93                    |0.5                                                

Total                     |1,651.88                 |2,337.07                 |56.6                     |1,642.99                 |2,324.49                 |56.3                     |1,552.95                 |2,197.11                 |53.2                     |1,633.13                 |2,310.54                 |56.0                                               

                                                                                                                                                                                                                                                                                                                                                                            

1982-83                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,758.63                 |2,323.72                 |55.9                     |1,748.47                 |2,310.30                 |55.5                     |1,628.45                 |2,151.71                 |51.7                     |1,737.53                 |2,295.84                 |55.2                                               

NIC                       |19.25                    |25.44                    |0.6                      |19.25                    |25.44                    |0.6                      |38.50                    |50.87                    |1.2                      |19.25                    |25.44                    |0.6                                                

Total                     |1,777.88                 |2,349.16                 |56.5                     |1,767.72                 |2,335.73                 |56.2                     |1,666.95                 |2,202.58                 |53.0                     |1,756.78                 |2,321.28                 |55.8                                               

                                                                                                                                                                                                                                                                                                                                                                            

1983-84                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,903.42                 |2,402.90                 |55.7                     |1,891.77                 |2,388.20                 |55.3                     |1,754.85                 |2,215.35                 |51.3                     |1,879.59                 |2,372.82                 |55.0                                               

NIC                       |21.15                    |26.70                    |0.6                      |21.15                    |26.70                    |0.6                      |42.30                    |53.40                    |1.2                      |21.15                    |26.70                    |0.6                                                

Total                     |1,924.57                 |2,429.60                 |56.3                     |1,912.92                 |2,414.90                 |55.9                     |1,797.15                 |2,268.75                 |52.5                     |1,900.74                 |2,399.52                 |55.6                                               

                                                                                                                                                                                                                                                                                                                                                                            

1984-85                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |2,061.48                 |2,477.25                 |55.7                     |2,048.21                 |2,461.30                 |55.4                     |1,902.96                 |2,286.75                 |51.4                     |2,034.95                 |2,445.36                 |55.0                                               

NIC                       |22.50                    |27.04                    |0.6                      |22.50                    |27.04                    |0.6                      |45.00                    |54.08                    |1.2                      |22.50                    |27.04                    |0.6                                                

Total                     |2,083.98                 |2,504.28                 |56.3                     |2,070.71                 |2,488.34                 |56.0                     |1,947.96                 |2,340.83                 |52.6                     |2,057.45                 |2,472.40                 |55.6                                               

                                                                                                                                                                                                                                                                                                                                                                            

1985-86                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |2,213.77                 |2,511.60                 |55.8                     |2,199.35                 |2,495.24                 |55.4                     |2,045.54                 |2,320.73                 |51.5                     |2,185.55                 |2,479.58                 |55.1                                               

NIC                       |23.85                    |27.06                    |0.6                      |23.85                    |27.06                    |0.6                      |47.70                    |54.12                    |1.2                      |23.85                    |27.06                    |0.6                                                

Total                     |2,237.62                 |2,538.66                 |56.4                     |2,223.20                 |2,522.30                 |56.0                     |2,093.24                 |2,374.85                 |52.7                     |2,209.40                 |2,506.64                 |55.7                                               

                                                                                                                                                                                                                                                                                                                                                                            

1986-87                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |2,381.99                 |2,617.87                 |55.8                     |2,366.76                 |2,601.13                 |55.5                     |2,203.18                 |2,421.35                 |51.6                     |2,352.56                 |2,585.52                 |55.1                                               

NIC                       |25.65                    |28.19                    |0.6                      |25.65                    |28.19                    |0.6                      |51.30                    |56.38                    |1.2                      |25.65                    |28.19                    |0.6                                                

Total                     |2,407.64                 |2,646.06                 |56.4                     |2,392.41                 |2,629.32                 |56.1                     |2,254.48                 |2,477.73                 |52.8                     |2,378.21                 |2,613.71                 |55.7                                               

                                                                                                                                                                                                                                                                                                                                                                            

1987-88                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |2,614.80                 |2,764.85                 |56.0                     |2,598.99                 |2,748.14                 |55.6                     |2,426.39                 |2,565.63                 |51.9                     |2,584.49                 |2,732.80                 |55.3                                               

NIC                       |26.55                    |28.07                    |0.6                      |26.55                    |28.07                    |0.6                      |53.10                    |56.15                    |1.1                      |26.55                    |28.07                    |0.6                                                

Total                     |2,641.35                 |2,792.93                 |56.5                     |2,625.54                 |2,776.21                 |56.2                     |2,479.49                 |2,621.78                 |53.1                     |2,611.04                 |2,760.88                 |55.9                                               

                                                                                                                                                                                                                                                                                                                                                                            

1988-89                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,957.09                 |1,957.09                 |38.5                     |1,945.63                 |1,945.63                 |38.3                     |1,881.38                 |1,881.38                 |37.0                     |1,931.13                 |1,931.13                 |38.0                                               

NIC                       |27.45                    |27.45                    |0.5                      |27.45                    |27.45                    |0.5                      |54.90                    |54.90                    |1.1                      |27.45                    |27.45                    |0.5                                                

Total                     |1,984.54                 |1,984.54                 |39.1                     |1,973.08                 |1,973.08                 |38.8                     |1,936.28                 |1,936.28                 |38.1                     |1,958.58                 |1,958.58                 |38.5                                               


2,000 per cent. of average male earnings                                                                                                                                                                                                                                                                                                                                    

(£5,082.00 a week in 1988-89)                                                                                                                                                                                                                                                                                                                                               

                           Single                                                                        Married no children                                                           Married both working                                                          Married two children                                                                                   

                                                                                                                                                                                                                                                                                                                                                                            

                          |£ per week               |£ per week 1988-89 prices|per cent. of gross       |£ per week               |£ per week 1988-89 prices|per cent. of gross       |£ per week               |£ per week 1988-89 prices|per cent. of gross       |£ per week               |£ per week 1988-89 prices|per cent. of gross                                 

                                                                              |earnings                                                                     |earnings                                                                     |earnings                                                                     |earnings                                           

----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

1978-79                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,388.41                 |2,950.08                 |74.8                     |1,379.63                 |2,931.42                 |74.3                     |1,236.34                 |2,626.96                 |66.6                     |1,371.30                 |2,913.72                 |73.9                                               

NIC                       |7.80                     |16.57                    |0.4                      |7.80                     |16.57                    |0.4                      |15.60                    |33.15                    |0.8                      |7.80                     |16.57                    |0.4                                                

Total                     |1,396.21                 |2,966.65                 |75.2                     |1,387.43                 |2,948.00                 |74.8                     |1,251.94                 |2,660.11                 |67.5                     |1,379.10                 |2,930.30                 |74.3                                               

                                                                                                                                                                                                                                                                                                                                                                            

1979-80                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,208.98                 |2,217.91                 |55.3                     |1,201.48                 |2,204.15                 |55.0                     |1,106.35                 |2,029.63                 |50.6                     |1,193.48                 |2,189.48                 |54.6                                               

NIC                       |8.78                     |16.11                    |0.4                      |8.78                     |16.11                    |0.4                      |17.55                    |32.20                    |0.8                      |8.78                     |16.11                    |0.4                                                

Total                     |1,217.76                 |2,234.02                 |55.7                     |1,210.26                 |2,220.26                 |55.4                     |1,123.90                 |2,061.83                 |51.4                     |1,202.26                 |2,205.58                 |55.0                                               

                                                                                                                                                                                                                                                                                                                                                                            

1980-81                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,462.38                 |2,306.64                 |55.6                     |1,453.49                 |2,292.62                 |55.3                     |1,347.95                 |2,126.15                 |51.3                     |1,444.95                 |2,279.15                 |55.0                                               

NIC                       |11.14                    |17.57                    |0.4                      |11.14                    |17.57                    |0.4                      |22.28                    |35.14                    |0.8                      |11.14                    |17.57                    |0.4                                                

Total                     |1,473.52                 |2,324.21                 |56.1                     |1,464.63                 |2,310.19                 |55.7                     |1,370.23                 |2,161.29                 |52.1                     |1,456.09                 |2,296.72                 |55.4                                               

                                                                                                                                                                                                                                                                                                                                                                            

1981-82                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,636.38                 |2,315.14                 |56.1                     |1,627.49                 |2,302.57                 |55.8                     |1,521.95                 |2,153.25                 |52.2                     |1,617.63                 |2,288.62                 |55.4                                               

NIC                       |15.50                    |21.93                    |0.5                      |15.50                    |21.93                    |0.5                      |31.00                    |43.86                    |1.1                      |15.50                    |21.93                    |0.5                                                

Total                     |1,651.88                 |2,337.07                 |56.6                     |1,642.99                 |2,324.49                 |56.3                     |1,552.95                 |2,197.11                 |53.2                     |1,633.13                 |2,310.54                 |56.0                                               

                                                                                                                                                                                                                                                                                                                                                                            

1982-83                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,758.63                 |2,323.72                 |55.9                     |1,748.47                 |2,310.30                 |55.5                     |1,628.45                 |2,151.71                 |51.7                     |1,737.53                 |2,295.84                 |55.2                                               

NIC                       |19.25                    |25.44                    |0.6                      |19.25                    |25.44                    |0.6                      |38.50                    |50.87                    |1.2                      |19.25                    |25.44                    |0.6                                                

Total                     |1,777.88                 |2,349.16                 |56.5                     |1,767.72                 |2,335.73                 |56.2                     |1,666.95                 |2,202.58                 |53.0                     |1,756.78                 |2,321.28                 |55.8                                               

                                                                                                                                                                                                                                                                                                                                                                            

1983-84                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,903.42                 |2,402.90                 |55.7                     |1,891.77                 |2,388.20                 |55.3                     |1,754.85                 |2,215.35                 |51.3                     |1,879.59                 |2,372.82                 |55.0                                               

NIC                       |21.15                    |26.70                    |0.6                      |21.15                    |26.70                    |0.6                      |42.30                    |53.40                    |1.2                      |21.15                    |26.70                    |0.6                                                

Total                     |1,924.57                 |2,429.60                 |56.3                     |1,912.92                 |2,414.90                 |55.9                     |1,797.15                 |2,268.75                 |52.5                     |1,900.74                 |2,399.52                 |55.6                                               

                                                                                                                                                                                                                                                                                                                                                                            

1984-85                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |2,061.48                 |2,477.25                 |55.7                     |2,048.21                 |2,461.30                 |55.4                     |1,902.96                 |2,286.75                 |51.4                     |2,034.95                 |2,445.36                 |55.0                                               

NIC                       |22.50                    |27.04                    |0.6                      |22.50                    |27.04                    |0.6                      |45.00                    |54.08                    |1.2                      |22.50                    |27.04                    |0.6                                                

Total                     |2,083.98                 |2,504.28                 |56.3                     |2,070.71                 |2,488.34                 |56.0                     |1,947.96                 |2,340.83                 |52.6                     |2,057.45                 |2,472.40                 |55.6                                               

                                                                                                                                                                                                                                                                                                                                                                            

1985-86                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |2,213.77                 |2,511.60                 |55.8                     |2,199.35                 |2,495.24                 |55.4                     |2,045.54                 |2,320.73                 |51.5                     |2,185.55                 |2,479.58                 |55.1                                               

NIC                       |23.85                    |27.06                    |0.6                      |23.85                    |27.06                    |0.6                      |47.70                    |54.12                    |1.2                      |23.85                    |27.06                    |0.6                                                

Total                     |2,237.62                 |2,538.66                 |56.4                     |2,223.20                 |2,522.30                 |56.0                     |2,093.24                 |2,374.85                 |52.7                     |2,209.40                 |2,506.64                 |55.7                                               

                                                                                                                                                                                                                                                                                                                                                                            

1986-87                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |2,381.99                 |2,617.87                 |55.8                     |2,366.76                 |2,601.13                 |55.5                     |2,203.18                 |2,421.35                 |51.6                     |2,352.56                 |2,585.52                 |55.1                                               

NIC                       |25.65                    |28.19                    |0.6                      |25.65                    |28.19                    |0.6                      |51.30                    |56.38                    |1.2                      |25.65                    |28.19                    |0.6                                                

Total                     |2,407.64                 |2,646.06                 |56.4                     |2,392.41                 |2,629.32                 |56.1                     |2,254.48                 |2,477.73                 |52.8                     |2,378.21                 |2,613.71                 |55.7                                               

                                                                                                                                                                                                                                                                                                                                                                            

1987-88                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |2,614.80                 |2,764.85                 |56.0                     |2,598.99                 |2,748.14                 |55.6                     |2,426.39                 |2,565.63                 |51.9                     |2,584.49                 |2,732.80                 |55.3                                               

NIC                       |26.55                    |28.07                    |0.6                      |26.55                    |28.07                    |0.6                      |53.10                    |56.15                    |1.1                      |26.55                    |28.07                    |0.6                                                

Total                     |2,641.35                 |2,792.93                 |56.5                     |2,625.54                 |2,776.21                 |56.2                     |2,479.49                 |2,621.78                 |53.1                     |2,611.04                 |2,760.88                 |55.9                                               

                                                                                                                                                                                                                                                                                                                                                                            

1988-89                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,957.09                 |1,957.09                 |38.5                     |1,945.63                 |1,945.63                 |38.3                     |1,881.38                 |1,881.38                 |37.0                     |1,931.13                 |1,931.13                 |38.0                                               

NIC                       |27.45                    |27.45                    |0.5                      |27.45                    |27.45                    |0.5                      |54.90                    |54.90                    |1.1                      |27.45                    |27.45                    |0.5                                                

Total                     |1,984.54                 |1,984.54                 |39.1                     |1,973.08                 |1,973.08                 |38.8                     |1,936.28                 |1,936.28                 |38.1                     |1,958.58                 |1,958.58                 |38.5                                               


2,000 per cent. of average male earnings                                                                                                                                                                                                                                                                                                                                    

(£5,082.00 a week in 1988-89)                                                                                                                                                                                                                                                                                                                                               

                           Single                                                                        Married no children                                                           Married both working                                                          Married two children                                                                                   

                                                                                                                                                                                                                                                                                                                                                                            

                          |£ per week               |£ per week 1988-89 prices|per cent. of gross       |£ per week               |£ per week 1988-89 prices|per cent. of gross       |£ per week               |£ per week 1988-89 prices|per cent. of gross       |£ per week               |£ per week 1988-89 prices|per cent. of gross                                 

                                                                              |earnings                                                                     |earnings                                                                     |earnings                                                                     |earnings                                           

----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

1978-79                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,388.41                 |2,950.08                 |74.8                     |1,379.63                 |2,931.42                 |74.3                     |1,236.34                 |2,626.96                 |66.6                     |1,371.30                 |2,913.72                 |73.9                                               

NIC                       |7.80                     |16.57                    |0.4                      |7.80                     |16.57                    |0.4                      |15.60                    |33.15                    |0.8                      |7.80                     |16.57                    |0.4                                                

Total                     |1,396.21                 |2,966.65                 |75.2                     |1,387.43                 |2,948.00                 |74.8                     |1,251.94                 |2,660.11                 |67.5                     |1,379.10                 |2,930.30                 |74.3                                               

                                                                                                                                                                                                                                                                                                                                                                            

1979-80                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,208.98                 |2,217.91                 |55.3                     |1,201.48                 |2,204.15                 |55.0                     |1,106.35                 |2,029.63                 |50.6                     |1,193.48                 |2,189.48                 |54.6                                               

NIC                       |8.78                     |16.11                    |0.4                      |8.78                     |16.11                    |0.4                      |17.55                    |32.20                    |0.8                      |8.78                     |16.11                    |0.4                                                

Total                     |1,217.76                 |2,234.02                 |55.7                     |1,210.26                 |2,220.26                 |55.4                     |1,123.90                 |2,061.83                 |51.4                     |1,202.26                 |2,205.58                 |55.0                                               

                                                                                                                                                                                                                                                                                                                                                                            

1980-81                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,462.38                 |2,306.64                 |55.6                     |1,453.49                 |2,292.62                 |55.3                     |1,347.95                 |2,126.15                 |51.3                     |1,444.95                 |2,279.15                 |55.0                                               

NIC                       |11.14                    |17.57                    |0.4                      |11.14                    |17.57                    |0.4                      |22.28                    |35.14                    |0.8                      |11.14                    |17.57                    |0.4                                                

Total                     |1,473.52                 |2,324.21                 |56.1                     |1,464.63                 |2,310.19                 |55.7                     |1,370.23                 |2,161.29                 |52.1                     |1,456.09                 |2,296.72                 |55.4                                               

                                                                                                                                                                                                                                                                                                                                                                            

1981-82                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,636.38                 |2,315.14                 |56.1                     |1,627.49                 |2,302.57                 |55.8                     |1,521.95                 |2,153.25                 |52.2                     |1,617.63                 |2,288.62                 |55.4                                               

NIC                       |15.50                    |21.93                    |0.5                      |15.50                    |21.93                    |0.5                      |31.00                    |43.86                    |1.1                      |15.50                    |21.93                    |0.5                                                

Total                     |1,651.88                 |2,337.07                 |56.6                     |1,642.99                 |2,324.49                 |56.3                     |1,552.95                 |2,197.11                 |53.2                     |1,633.13                 |2,310.54                 |56.0                                               

                                                                                                                                                                                                                                                                                                                                                                            

1982-83                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,758.63                 |2,323.72                 |55.9                     |1,748.47                 |2,310.30                 |55.5                     |1,628.45                 |2,151.71                 |51.7                     |1,737.53                 |2,295.84                 |55.2                                               

NIC                       |19.25                    |25.44                    |0.6                      |19.25                    |25.44                    |0.6                      |38.50                    |50.87                    |1.2                      |19.25                    |25.44                    |0.6                                                

Total                     |1,777.88                 |2,349.16                 |56.5                     |1,767.72                 |2,335.73                 |56.2                     |1,666.95                 |2,202.58                 |53.0                     |1,756.78                 |2,321.28                 |55.8                                               

                                                                                                                                                                                                                                                                                                                                                                            

1983-84                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,903.42                 |2,402.90                 |55.7                     |1,891.77                 |2,388.20                 |55.3                     |1,754.85                 |2,215.35                 |51.3                     |1,879.59                 |2,372.82                 |55.0                                               

NIC                       |21.15                    |26.70                    |0.6                      |21.15                    |26.70                    |0.6                      |42.30                    |53.40                    |1.2                      |21.15                    |26.70                    |0.6                                                

Total                     |1,924.57                 |2,429.60                 |56.3                     |1,912.92                 |2,414.90                 |55.9                     |1,797.15                 |2,268.75                 |52.5                     |1,900.74                 |2,399.52                 |55.6                                               

                                                                                                                                                                                                                                                                                                                                                                            

1984-85                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |2,061.48                 |2,477.25                 |55.7                     |2,048.21                 |2,461.30                 |55.4                     |1,902.96                 |2,286.75                 |51.4                     |2,034.95                 |2,445.36                 |55.0                                               

NIC                       |22.50                    |27.04                    |0.6                      |22.50                    |27.04                    |0.6                      |45.00                    |54.08                    |1.2                      |22.50                    |27.04                    |0.6                                                

Total                     |2,083.98                 |2,504.28                 |56.3                     |2,070.71                 |2,488.34                 |56.0                     |1,947.96                 |2,340.83                 |52.6                     |2,057.45                 |2,472.40                 |55.6                                               

                                                                                                                                                                                                                                                                                                                                                                            

1985-86                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |2,213.77                 |2,511.60                 |55.8                     |2,199.35                 |2,495.24                 |55.4                     |2,045.54                 |2,320.73                 |51.5                     |2,185.55                 |2,479.58                 |55.1                                               

NIC                       |23.85                    |27.06                    |0.6                      |23.85                    |27.06                    |0.6                      |47.70                    |54.12                    |1.2                      |23.85                    |27.06                    |0.6                                                

Total                     |2,237.62                 |2,538.66                 |56.4                     |2,223.20                 |2,522.30                 |56.0                     |2,093.24                 |2,374.85                 |52.7                     |2,209.40                 |2,506.64                 |55.7                                               

                                                                                                                                                                                                                                                                                                                                                                            

1986-87                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |2,381.99                 |2,617.87                 |55.8                     |2,366.76                 |2,601.13                 |55.5                     |2,203.18                 |2,421.35                 |51.6                     |2,352.56                 |2,585.52                 |55.1                                               

NIC                       |25.65                    |28.19                    |0.6                      |25.65                    |28.19                    |0.6                      |51.30                    |56.38                    |1.2                      |25.65                    |28.19                    |0.6                                                

Total                     |2,407.64                 |2,646.06                 |56.4                     |2,392.41                 |2,629.32                 |56.1                     |2,254.48                 |2,477.73                 |52.8                     |2,378.21                 |2,613.71                 |55.7                                               

                                                                                                                                                                                                                                                                                                                                                                            

1987-88                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |2,614.80                 |2,764.85                 |56.0                     |2,598.99                 |2,748.14                 |55.6                     |2,426.39                 |2,565.63                 |51.9                     |2,584.49                 |2,732.80                 |55.3                                               

NIC                       |26.55                    |28.07                    |0.6                      |26.55                    |28.07                    |0.6                      |53.10                    |56.15                    |1.1                      |26.55                    |28.07                    |0.6                                                

Total                     |2,641.35                 |2,792.93                 |56.5                     |2,625.54                 |2,776.21                 |56.2                     |2,479.49                 |2,621.78                 |53.1                     |2,611.04                 |2,760.88                 |55.9                                               

                                                                                                                                                                                                                                                                                                                                                                            

1988-89                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,957.09                 |1,957.09                 |38.5                     |1,945.63                 |1,945.63                 |38.3                     |1,881.38                 |1,881.38                 |37.0                     |1,931.13                 |1,931.13                 |38.0                                               

NIC                       |27.45                    |27.45                    |0.5                      |27.45                    |27.45                    |0.5                      |54.90                    |54.90                    |1.1                      |27.45                    |27.45                    |0.5                                                

Total                     |1,984.54                 |1,984.54                 |39.1                     |1,973.08                 |1,973.08                 |38.8                     |1,936.28                 |1,936.28                 |38.1                     |1,958.58                 |1,958.58                 |38.5                                               


2,000 per cent. of average male earnings                                                                                                                                                                                                                                                                                                                                    

(£5,082.00 a week in 1988-89)                                                                                                                                                                                                                                                                                                                                               

                           Single                                                                        Married no children                                                           Married both working                                                          Married two children                                                                                   

                                                                                                                                                                                                                                                                                                                                                                            

                          |£ per week               |£ per week 1988-89 prices|per cent. of gross       |£ per week               |£ per week 1988-89 prices|per cent. of gross       |£ per week               |£ per week 1988-89 prices|per cent. of gross       |£ per week               |£ per week 1988-89 prices|per cent. of gross                                 

                                                                              |earnings                                                                     |earnings                                                                     |earnings                                                                     |earnings                                           

----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

1978-79                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,388.41                 |2,950.08                 |74.8                     |1,379.63                 |2,931.42                 |74.3                     |1,236.34                 |2,626.96                 |66.6                     |1,371.30                 |2,913.72                 |73.9                                               

NIC                       |7.80                     |16.57                    |0.4                      |7.80                     |16.57                    |0.4                      |15.60                    |33.15                    |0.8                      |7.80                     |16.57                    |0.4                                                

Total                     |1,396.21                 |2,966.65                 |75.2                     |1,387.43                 |2,948.00                 |74.8                     |1,251.94                 |2,660.11                 |67.5                     |1,379.10                 |2,930.30                 |74.3                                               

                                                                                                                                                                                                                                                                                                                                                                            

1979-80                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,208.98                 |2,217.91                 |55.3                     |1,201.48                 |2,204.15                 |55.0                     |1,106.35                 |2,029.63                 |50.6                     |1,193.48                 |2,189.48                 |54.6                                               

NIC                       |8.78                     |16.11                    |0.4                      |8.78                     |16.11                    |0.4                      |17.55                    |32.20                    |0.8                      |8.78                     |16.11                    |0.4                                                

Total                     |1,217.76                 |2,234.02                 |55.7                     |1,210.26                 |2,220.26                 |55.4                     |1,123.90                 |2,061.83                 |51.4                     |1,202.26                 |2,205.58                 |55.0                                               

                                                                                                                                                                                                                                                                                                                                                                            

1980-81                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,462.38                 |2,306.64                 |55.6                     |1,453.49                 |2,292.62                 |55.3                     |1,347.95                 |2,126.15                 |51.3                     |1,444.95                 |2,279.15                 |55.0                                               

NIC                       |11.14                    |17.57                    |0.4                      |11.14                    |17.57                    |0.4                      |22.28                    |35.14                    |0.8                      |11.14                    |17.57                    |0.4                                                

Total                     |1,473.52                 |2,324.21                 |56.1                     |1,464.63                 |2,310.19                 |55.7                     |1,370.23                 |2,161.29                 |52.1                     |1,456.09                 |2,296.72                 |55.4                                               

                                                                                                                                                                                                                                                                                                                                                                            

1981-82                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,636.38                 |2,315.14                 |56.1                     |1,627.49                 |2,302.57                 |55.8                     |1,521.95                 |2,153.25                 |52.2                     |1,617.63                 |2,288.62                 |55.4                                               

NIC                       |15.50                    |21.93                    |0.5                      |15.50                    |21.93                    |0.5                      |31.00                    |43.86                    |1.1                      |15.50                    |21.93                    |0.5                                                

Total                     |1,651.88                 |2,337.07                 |56.6                     |1,642.99                 |2,324.49                 |56.3                     |1,552.95                 |2,197.11                 |53.2                     |1,633.13                 |2,310.54                 |56.0                                               

                                                                                                                                                                                                                                                                                                                                                                            

1982-83                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,758.63                 |2,323.72                 |55.9                     |1,748.47                 |2,310.30                 |55.5                     |1,628.45                 |2,151.71                 |51.7                     |1,737.53                 |2,295.84                 |55.2                                               

NIC                       |19.25                    |25.44                    |0.6                      |19.25                    |25.44                    |0.6                      |38.50                    |50.87                    |1.2                      |19.25                    |25.44                    |0.6                                                

Total                     |1,777.88                 |2,349.16                 |56.5                     |1,767.72                 |2,335.73                 |56.2                     |1,666.95                 |2,202.58                 |53.0                     |1,756.78                 |2,321.28                 |55.8                                               

                                                                                                                                                                                                                                                                                                                                                                            

1983-84                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,903.42                 |2,402.90                 |55.7                     |1,891.77                 |2,388.20                 |55.3                     |1,754.85                 |2,215.35                 |51.3                     |1,879.59                 |2,372.82                 |55.0                                               

NIC                       |21.15                    |26.70                    |0.6                      |21.15                    |26.70                    |0.6                      |42.30                    |53.40                    |1.2                      |21.15                    |26.70                    |0.6                                                

Total                     |1,924.57                 |2,429.60                 |56.3                     |1,912.92                 |2,414.90                 |55.9                     |1,797.15                 |2,268.75                 |52.5                     |1,900.74                 |2,399.52                 |55.6                                               

                                                                                                                                                                                                                                                                                                                                                                            

1984-85                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |2,061.48                 |2,477.25                 |55.7                     |2,048.21                 |2,461.30                 |55.4                     |1,902.96                 |2,286.75                 |51.4                     |2,034.95                 |2,445.36                 |55.0                                               

NIC                       |22.50                    |27.04                    |0.6                      |22.50                    |27.04                    |0.6                      |45.00                    |54.08                    |1.2                      |22.50                    |27.04                    |0.6                                                

Total                     |2,083.98                 |2,504.28                 |56.3                     |2,070.71                 |2,488.34                 |56.0                     |1,947.96                 |2,340.83                 |52.6                     |2,057.45                 |2,472.40                 |55.6                                               

                                                                                                                                                                                                                                                                                                                                                                            

1985-86                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |2,213.77                 |2,511.60                 |55.8                     |2,199.35                 |2,495.24                 |55.4                     |2,045.54                 |2,320.73                 |51.5                     |2,185.55                 |2,479.58                 |55.1                                               

NIC                       |23.85                    |27.06                    |0.6                      |23.85                    |27.06                    |0.6                      |47.70                    |54.12                    |1.2                      |23.85                    |27.06                    |0.6                                                

Total                     |2,237.62                 |2,538.66                 |56.4                     |2,223.20                 |2,522.30                 |56.0                     |2,093.24                 |2,374.85                 |52.7                     |2,209.40                 |2,506.64                 |55.7                                               

                                                                                                                                                                                                                                                                                                                                                                            

1986-87                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |2,381.99                 |2,617.87                 |55.8                     |2,366.76                 |2,601.13                 |55.5                     |2,203.18                 |2,421.35                 |51.6                     |2,352.56                 |2,585.52                 |55.1                                               

NIC                       |25.65                    |28.19                    |0.6                      |25.65                    |28.19                    |0.6                      |51.30                    |56.38                    |1.2                      |25.65                    |28.19                    |0.6                                                

Total                     |2,407.64                 |2,646.06                 |56.4                     |2,392.41                 |2,629.32                 |56.1                     |2,254.48                 |2,477.73                 |52.8                     |2,378.21                 |2,613.71                 |55.7                                               

                                                                                                                                                                                                                                                                                                                                                                            

1987-88                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |2,614.80                 |2,764.85                 |56.0                     |2,598.99                 |2,748.14                 |55.6                     |2,426.39                 |2,565.63                 |51.9                     |2,584.49                 |2,732.80                 |55.3                                               

NIC                       |26.55                    |28.07                    |0.6                      |26.55                    |28.07                    |0.6                      |53.10                    |56.15                    |1.1                      |26.55                    |28.07                    |0.6                                                

Total                     |2,641.35                 |2,792.93                 |56.5                     |2,625.54                 |2,776.21                 |56.2                     |2,479.49                 |2,621.78                 |53.1                     |2,611.04                 |2,760.88                 |55.9                                               

                                                                                                                                                                                                                                                                                                                                                                            

1988-89                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,957.09                 |1,957.09                 |38.5                     |1,945.63                 |1,945.63                 |38.3                     |1,881.38                 |1,881.38                 |37.0                     |1,931.13                 |1,931.13                 |38.0                                               

NIC                       |27.45                    |27.45                    |0.5                      |27.45                    |27.45                    |0.5                      |54.90                    |54.90                    |1.1                      |27.45                    |27.45                    |0.5                                                

Total                     |1,984.54                 |1,984.54                 |39.1                     |1,973.08                 |1,973.08                 |38.8                     |1,936.28                 |1,936.28                 |38.1                     |1,958.58                 |1,958.58                 |38.5                                               


2,000 per cent. of average male earnings                                                                                                                                                                                                                                                                                                                                    

(£5,082.00 a week in 1988-89)                                                                                                                                                                                                                                                                                                                                               

                           Single                                                                        Married no children                                                           Married both working                                                          Married two children                                                                                   

                                                                                                                                                                                                                                                                                                                                                                            

                          |£ per week               |£ per week 1988-89 prices|per cent. of gross       |£ per week               |£ per week 1988-89 prices|per cent. of gross       |£ per week               |£ per week 1988-89 prices|per cent. of gross       |£ per week               |£ per week 1988-89 prices|per cent. of gross                                 

                                                                              |earnings                                                                     |earnings                                                                     |earnings                                                                     |earnings                                           

----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

1978-79                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,388.41                 |2,950.08                 |74.8                     |1,379.63                 |2,931.42                 |74.3                     |1,236.34                 |2,626.96                 |66.6                     |1,371.30                 |2,913.72                 |73.9                                               

NIC                       |7.80                     |16.57                    |0.4                      |7.80                     |16.57                    |0.4                      |15.60                    |33.15                    |0.8                      |7.80                     |16.57                    |0.4                                                

Total                     |1,396.21                 |2,966.65                 |75.2                     |1,387.43                 |2,948.00                 |74.8                     |1,251.94                 |2,660.11                 |67.5                     |1,379.10                 |2,930.30                 |74.3                                               

                                                                                                                                                                                                                                                                                                                                                                            

1979-80                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,208.98                 |2,217.91                 |55.3                     |1,201.48                 |2,204.15                 |55.0                     |1,106.35                 |2,029.63                 |50.6                     |1,193.48                 |2,189.48                 |54.6                                               

NIC                       |8.78                     |16.11                    |0.4                      |8.78                     |16.11                    |0.4                      |17.55                    |32.20                    |0.8                      |8.78                     |16.11                    |0.4                                                

Total                     |1,217.76                 |2,234.02                 |55.7                     |1,210.26                 |2,220.26                 |55.4                     |1,123.90                 |2,061.83                 |51.4                     |1,202.26                 |2,205.58                 |55.0                                               

                                                                                                                                                                                                                                                                                                                                                                            

1980-81                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,462.38                 |2,306.64                 |55.6                     |1,453.49                 |2,292.62                 |55.3                     |1,347.95                 |2,126.15                 |51.3                     |1,444.95                 |2,279.15                 |55.0                                               

NIC                       |11.14                    |17.57                    |0.4                      |11.14                    |17.57                    |0.4                      |22.28                    |35.14                    |0.8                      |11.14                    |17.57                    |0.4                                                

Total                     |1,473.52                 |2,324.21                 |56.1                     |1,464.63                 |2,310.19                 |55.7                     |1,370.23                 |2,161.29                 |52.1                     |1,456.09                 |2,296.72                 |55.4                                               

                                                                                                                                                                                                                                                                                                                                                                            

1981-82                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,636.38                 |2,315.14                 |56.1                     |1,627.49                 |2,302.57                 |55.8                     |1,521.95                 |2,153.25                 |52.2                     |1,617.63                 |2,288.62                 |55.4                                               

NIC                       |15.50                    |21.93                    |0.5                      |15.50                    |21.93                    |0.5                      |31.00                    |43.86                    |1.1                      |15.50                    |21.93                    |0.5                                                

Total                     |1,651.88                 |2,337.07                 |56.6                     |1,642.99                 |2,324.49                 |56.3                     |1,552.95                 |2,197.11                 |53.2                     |1,633.13                 |2,310.54                 |56.0                                               

                                                                                                                                                                                                                                                                                                                                                                            

1982-83                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,758.63                 |2,323.72                 |55.9                     |1,748.47                 |2,310.30                 |55.5                     |1,628.45                 |2,151.71                 |51.7                     |1,737.53                 |2,295.84                 |55.2                                               

NIC                       |19.25                    |25.44                    |0.6                      |19.25                    |25.44                    |0.6                      |38.50                    |50.87                    |1.2                      |19.25                    |25.44                    |0.6                                                

Total                     |1,777.88                 |2,349.16                 |56.5                     |1,767.72                 |2,335.73                 |56.2                     |1,666.95                 |2,202.58                 |53.0                     |1,756.78                 |2,321.28                 |55.8                                               

                                                                                                                                                                                                                                                                                                                                                                            

1983-84                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,903.42                 |2,402.90                 |55.7                     |1,891.77                 |2,388.20                 |55.3                     |1,754.85                 |2,215.35                 |51.3                     |1,879.59                 |2,372.82                 |55.0                                               

NIC                       |21.15                    |26.70                    |0.6                      |21.15                    |26.70                    |0.6                      |42.30                    |53.40                    |1.2                      |21.15                    |26.70                    |0.6                                                

Total                     |1,924.57                 |2,429.60                 |56.3                     |1,912.92                 |2,414.90                 |55.9                     |1,797.15                 |2,268.75                 |52.5                     |1,900.74                 |2,399.52                 |55.6                                               

                                                                                                                                                                                                                                                                                                                                                                            

1984-85                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |2,061.48                 |2,477.25                 |55.7                     |2,048.21                 |2,461.30                 |55.4                     |1,902.96                 |2,286.75                 |51.4                     |2,034.95                 |2,445.36                 |55.0                                               

NIC                       |22.50                    |27.04                    |0.6                      |22.50                    |27.04                    |0.6                      |45.00                    |54.08                    |1.2                      |22.50                    |27.04                    |0.6                                                

Total                     |2,083.98                 |2,504.28                 |56.3                     |2,070.71                 |2,488.34                 |56.0                     |1,947.96                 |2,340.83                 |52.6                     |2,057.45                 |2,472.40                 |55.6                                               

                                                                                                                                                                                                                                                                                                                                                                            

1985-86                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |2,213.77                 |2,511.60                 |55.8                     |2,199.35                 |2,495.24                 |55.4                     |2,045.54                 |2,320.73                 |51.5                     |2,185.55                 |2,479.58                 |55.1                                               

NIC                       |23.85                    |27.06                    |0.6                      |23.85                    |27.06                    |0.6                      |47.70                    |54.12                    |1.2                      |23.85                    |27.06                    |0.6                                                

Total                     |2,237.62                 |2,538.66                 |56.4                     |2,223.20                 |2,522.30                 |56.0                     |2,093.24                 |2,374.85                 |52.7                     |2,209.40                 |2,506.64                 |55.7                                               

                                                                                                                                                                                                                                                                                                                                                                            

1986-87                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |2,381.99                 |2,617.87                 |55.8                     |2,366.76                 |2,601.13                 |55.5                     |2,203.18                 |2,421.35                 |51.6                     |2,352.56                 |2,585.52                 |55.1                                               

NIC                       |25.65                    |28.19                    |0.6                      |25.65                    |28.19                    |0.6                      |51.30                    |56.38                    |1.2                      |25.65                    |28.19                    |0.6                                                

Total                     |2,407.64                 |2,646.06                 |56.4                     |2,392.41                 |2,629.32                 |56.1                     |2,254.48                 |2,477.73                 |52.8                     |2,378.21                 |2,613.71                 |55.7                                               

                                                                                                                                                                                                                                                                                                                                                                            

1987-88                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |2,614.80                 |2,764.85                 |56.0                     |2,598.99                 |2,748.14                 |55.6                     |2,426.39                 |2,565.63                 |51.9                     |2,584.49                 |2,732.80                 |55.3                                               

NIC                       |26.55                    |28.07                    |0.6                      |26.55                    |28.07                    |0.6                      |53.10                    |56.15                    |1.1                      |26.55                    |28.07                    |0.6                                                

Total                     |2,641.35                 |2,792.93                 |56.5                     |2,625.54                 |2,776.21                 |56.2                     |2,479.49                 |2,621.78                 |53.1                     |2,611.04                 |2,760.88                 |55.9                                               

                                                                                                                                                                                                                                                                                                                                                                            

1988-89                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,957.09                 |1,957.09                 |38.5                     |1,945.63                 |1,945.63                 |38.3                     |1,881.38                 |1,881.38                 |37.0                     |1,931.13                 |1,931.13                 |38.0                                               

NIC                       |27.45                    |27.45                    |0.5                      |27.45                    |27.45                    |0.5                      |54.90                    |54.90                    |1.1                      |27.45                    |27.45                    |0.5                                                

Total                     |1,984.54                 |1,984.54                 |39.1                     |1,973.08                 |1,973.08                 |38.8                     |1,936.28                 |1,936.28                 |38.1                     |1,958.58                 |1,958.58                 |38.5                                               


2,000 per cent. of average male earnings                                                                                                                                                                                                                                                                                                                                    

(£5,082.00 a week in 1988-89)                                                                                                                                                                                                                                                                                                                                               

                           Single                                                                        Married no children                                                           Married both working                                                          Married two children                                                                                   

                                                                                                                                                                                                                                                                                                                                                                            

                          |£ per week               |£ per week 1988-89 prices|per cent. of gross       |£ per week               |£ per week 1988-89 prices|per cent. of gross       |£ per week               |£ per week 1988-89 prices|per cent. of gross       |£ per week               |£ per week 1988-89 prices|per cent. of gross                                 

                                                                              |earnings                                                                     |earnings                                                                     |earnings                                                                     |earnings                                           

----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

1978-79                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,388.41                 |2,950.08                 |74.8                     |1,379.63                 |2,931.42                 |74.3                     |1,236.34                 |2,626.96                 |66.6                     |1,371.30                 |2,913.72                 |73.9                                               

NIC                       |7.80                     |16.57                    |0.4                      |7.80                     |16.57                    |0.4                      |15.60                    |33.15                    |0.8                      |7.80                     |16.57                    |0.4                                                

Total                     |1,396.21                 |2,966.65                 |75.2                     |1,387.43                 |2,948.00                 |74.8                     |1,251.94                 |2,660.11                 |67.5                     |1,379.10                 |2,930.30                 |74.3                                               

                                                                                                                                                                                                                                                                                                                                                                            

1979-80                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,208.98                 |2,217.91                 |55.3                     |1,201.48                 |2,204.15                 |55.0                     |1,106.35                 |2,029.63                 |50.6                     |1,193.48                 |2,189.48                 |54.6                                               

NIC                       |8.78                     |16.11                    |0.4                      |8.78                     |16.11                    |0.4                      |17.55                    |32.20                    |0.8                      |8.78                     |16.11                    |0.4                                                

Total                     |1,217.76                 |2,234.02                 |55.7                     |1,210.26                 |2,220.26                 |55.4                     |1,123.90                 |2,061.83                 |51.4                     |1,202.26                 |2,205.58                 |55.0                                               

                                                                                                                                                                                                                                                                                                                                                                            

1980-81                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,462.38                 |2,306.64                 |55.6                     |1,453.49                 |2,292.62                 |55.3                     |1,347.95                 |2,126.15                 |51.3                     |1,444.95                 |2,279.15                 |55.0                                               

NIC                       |11.14                    |17.57                    |0.4                      |11.14                    |17.57                    |0.4                      |22.28                    |35.14                    |0.8                      |11.14                    |17.57                    |0.4                                                

Total                     |1,473.52                 |2,324.21                 |56.1                     |1,464.63                 |2,310.19                 |55.7                     |1,370.23                 |2,161.29                 |52.1                     |1,456.09                 |2,296.72                 |55.4                                               

                                                                                                                                                                                                                                                                                                                                                                            

1981-82                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,636.38                 |2,315.14                 |56.1                     |1,627.49                 |2,302.57                 |55.8                     |1,521.95                 |2,153.25                 |52.2                     |1,617.63                 |2,288.62                 |55.4                                               

NIC                       |15.50                    |21.93                    |0.5                      |15.50                    |21.93                    |0.5                      |31.00                    |43.86                    |1.1                      |15.50                    |21.93                    |0.5                                                

Total                     |1,651.88                 |2,337.07                 |56.6                     |1,642.99                 |2,324.49                 |56.3                     |1,552.95                 |2,197.11                 |53.2                     |1,633.13                 |2,310.54                 |56.0                                               

                                                                                                                                                                                                                                                                                                                                                                            

1982-83                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,758.63                 |2,323.72                 |55.9                     |1,748.47                 |2,310.30                 |55.5                     |1,628.45                 |2,151.71                 |51.7                     |1,737.53                 |2,295.84                 |55.2                                               

NIC                       |19.25                    |25.44                    |0.6                      |19.25                    |25.44                    |0.6                      |38.50                    |50.87                    |1.2                      |19.25                    |25.44                    |0.6                                                

Total                     |1,777.88                 |2,349.16                 |56.5                     |1,767.72                 |2,335.73                 |56.2                     |1,666.95                 |2,202.58                 |53.0                     |1,756.78                 |2,321.28                 |55.8                                               

                                                                                                                                                                                                                                                                                                                                                                            

1983-84                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,903.42                 |2,402.90                 |55.7                     |1,891.77                 |2,388.20                 |55.3                     |1,754.85                 |2,215.35                 |51.3                     |1,879.59                 |2,372.82                 |55.0                                               

NIC                       |21.15                    |26.70                    |0.6                      |21.15                    |26.70                    |0.6                      |42.30                    |53.40                    |1.2                      |21.15                    |26.70                    |0.6                                                

Total                     |1,924.57                 |2,429.60                 |56.3                     |1,912.92                 |2,414.90                 |55.9                     |1,797.15                 |2,268.75                 |52.5                     |1,900.74                 |2,399.52                 |55.6                                               

                                                                                                                                                                                                                                                                                                                                                                            

1984-85                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |2,061.48                 |2,477.25                 |55.7                     |2,048.21                 |2,461.30                 |55.4                     |1,902.96                 |2,286.75                 |51.4                     |2,034.95                 |2,445.36                 |55.0                                               

NIC                       |22.50                    |27.04                    |0.6                      |22.50                    |27.04                    |0.6                      |45.00                    |54.08                    |1.2                      |22.50                    |27.04                    |0.6                                                

Total                     |2,083.98                 |2,504.28                 |56.3                     |2,070.71                 |2,488.34                 |56.0                     |1,947.96                 |2,340.83                 |52.6                     |2,057.45                 |2,472.40                 |55.6                                               

                                                                                                                                                                                                                                                                                                                                                                            

1985-86                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |2,213.77                 |2,511.60                 |55.8                     |2,199.35                 |2,495.24                 |55.4                     |2,045.54                 |2,320.73                 |51.5                     |2,185.55                 |2,479.58                 |55.1                                               

NIC                       |23.85                    |27.06                    |0.6                      |23.85                    |27.06                    |0.6                      |47.70                    |54.12                    |1.2                      |23.85                    |27.06                    |0.6                                                

Total                     |2,237.62                 |2,538.66                 |56.4                     |2,223.20                 |2,522.30                 |56.0                     |2,093.24                 |2,374.85                 |52.7                     |2,209.40                 |2,506.64                 |55.7                                               

                                                                                                                                                                                                                                                                                                                                                                            

1986-87                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |2,381.99                 |2,617.87                 |55.8                     |2,366.76                 |2,601.13                 |55.5                     |2,203.18                 |2,421.35                 |51.6                     |2,352.56                 |2,585.52                 |55.1                                               

NIC                       |25.65                    |28.19                    |0.6                      |25.65                    |28.19                    |0.6                      |51.30                    |56.38                    |1.2                      |25.65                    |28.19                    |0.6                                                

Total                     |2,407.64                 |2,646.06                 |56.4                     |2,392.41                 |2,629.32                 |56.1                     |2,254.48                 |2,477.73                 |52.8                     |2,378.21                 |2,613.71                 |55.7                                               

                                                                                                                                                                                                                                                                                                                                                                            

1987-88                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |2,614.80                 |2,764.85                 |56.0                     |2,598.99                 |2,748.14                 |55.6                     |2,426.39                 |2,565.63                 |51.9                     |2,584.49                 |2,732.80                 |55.3                                               

NIC                       |26.55                    |28.07                    |0.6                      |26.55                    |28.07                    |0.6                      |53.10                    |56.15                    |1.1                      |26.55                    |28.07                    |0.6                                                

Total                     |2,641.35                 |2,792.93                 |56.5                     |2,625.54                 |2,776.21                 |56.2                     |2,479.49                 |2,621.78                 |53.1                     |2,611.04                 |2,760.88                 |55.9                                               

                                                                                                                                                                                                                                                                                                                                                                            

1988-89                                                                                                                                                                                                                                                                                                                                                                     

Income tax                |1,957.09                 |1,957.09                 |38.5                     |1,945.63                 |1,945.63                 |38.3                     |1,881.38                 |1,881.38                 |37.0                     |1,931.13                 |1,931.13                 |38.0                                               

NIC                       |27.45                    |27.45                    |0.5                      |27.45                    |27.45                    |0.5                      |54.90                    |54.90                    |1.1                      |27.45                    |27.45                    |0.5                                                

Total                     |1,984.54                 |1,984.54                 |39.1                     |1,973.08                 |1,973.08                 |38.8                     |1,936.28                 |1,936.28                 |38.1                     |1,958.58                 |1,958.58                 |38.5                                               


Column 645

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 1 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 :


Column 646


           |£ per week           

---------------------------------

1978-79    |92.80                

1979-80    |109.30               

1980-81    |131.40               

1981-82    |145.90               

1982-83    |157.40               

1983-84    |171.00               

1984-85    |185.00               

1985-86    |198.50               

1986-87    |213.40               

1987-88    |233.60               

1988-89    |<1>254.10            

<1>Assuming growth of 83/4 per   

cent. on 1987-88.                

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 estimates 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 range for which figures are shown. There are also quite wide variations in spending patterns between households with similar incomes and composition and, because of sampling variation, there can be substantial differences between the estimates obtained from different family expenditure surveys.

Departmental Spending

Mr. Nigel Griffiths : To ask the Chancellor of the Exchequer if he will publish figures showing the public spending outturn for each Government Department and total in (a) each year from 1978-79 until 1989-90 plans expressed in constant 1988 prices, (b) the annual percentage change for each Department and the total and (c) the overall percentage change for each Department and the total.

Mr. Major : A breakdown of the public expenditure planning total by Department for the years 1978-79 and 1983-84 to 1989-90 in real terms (base year 1987-88), from which percentage changes can be derived, was given in table 1.10 of the 1988 Autumn Statement. Corresponding figures for the years 1979-80 to 1982-83 will appear in the 1989 public expenditure White Paper (table 21.4.3) which is due to be published towards the end of the month.

Share Issues

Mr. Butterfill : To ask the Chancellor of the Exchequer what information he has regarding the amount of new capital raised through share issues by companies quoted on the London stock exchange in each of the last five years.

Mr. Norman Lamont : The value of net issues of share capital by United Kingdom listed public companies for the period 1984-88 are given in the table :


          |£ million          

------------------------------

1984      |1,440              

1985      |4,625              

1986      |7,816              

1987      |15,432             

1988      |5,877              

These figures relate to new money raised in sterling on the main United Kingdom stock market by issues of


Column 648

ordinary and preference shares. Small amounts were also raised on this market by companies registered abroad. The figures do not include privatisations that did not raise new money for the company. Amounts raised by companies on the unlisted securities market, which was launched by the stock exchange in November 1980, were as follows :


          |£ million          

------------------------------

1984      |137                

1985      |170                

1986      |301                

1987      |958                

1988      |620                

More money has been raised during 1984-88 than in any previous five-year period.

Parliamentary Questions

Mr. French : To ask the Chancellor of the Exchequer how many oral parliamentary questions he has answered by written reply because the question was not reached at Question Time, for the most recent year for which figures are available.

Mr. Brooke : In 1988, a total of 914 oral questions were tabled to the Chancellor of the Exchequer, of which 787 received a written reply. These figures do not include oral questions which were subsequently withdrawn, unstarred or transferred to other Departments.

Local and National Expenditure

Mr. Battle : To ask the Chancellor of the Exchequer if he will publish a table showing expenditure by function for (a) housing, (b) other environmental services, (c) education and science, (d) health and personal social services and (e) social security, broken down into expenditure accounted for by (i) local authorities and (ii) central Government for each year between 1968-69 and 1990-91 in both cash and real terms.

Mr. Major [holding answer 22 December 1988] : Detailed information on public expenditure by function and Department was given in the introductory tables to the departmental chapters in "The Government's Expenditure Plans 1988-89 to 1990-91" Cm 288-II. These tables also differentiated between expenditure accounted for by local authorities and central Government. Information on trends in cash and real terms since 1978 -79 were given in the historical trends section of Cm 288-I, which also gave the GDP deflators from which other real terms figures can be calculated. Similar information updated to take account of the 1988 public expenditure survey will appear in the departmental booklets and chapter 21 of the 1989 public expenditure White Paper due to be published in January.


 

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