asked the Minister for Finance if he will give details of income tax payable by (a) unmarried and (b) married farm workers in receipt of the minimum wage in the Group B wages areas in respect of each year since the minimum agricultural wage became taxable, assuming 52 weeks' work in each year; and the amount of money now required to equal the purchasing power of the appropriate minimum wage in the year before the wage became subject to income tax.
Written Answers. - Income Tax Liability of Farm Workers.
119.
The following is the information required:—
(1) Income Tax payable by (a) an unmarried farm worker and (b) a married farm worker in receipt of the minimum agricultural wage in the Group B wages areas.
|
Year of assessment |
Tax Payable |
|||
|
(a) |
(b) |
|||
|
(Unmarried worker) |
(Married worker) |
|||
|
£ |
s. |
d. |
£ |
|
|
1953-54 |
1 |
4 |
7 |
Nil |
|
1954-55 |
Nil |
Nil |
||
|
1955-56 |
Nil |
Nil |
||
|
1956-57 |
Nil |
Nil |
||
|
1957-58 |
6 |
12 |
2 |
Nil |
|
1958-59 |
6 |
15 |
0 |
Nil |
|
1959-60 |
6 |
18 |
4 |
Nil |
|
1960-61 |
Nil |
Nil |
||
|
1961-62 |
Nil |
Nil |
||
|
1962-63 |
3 |
11 |
3 |
Nil |
|
1963-64 |
5 |
3 |
1 |
Nil |
|
1964-65 |
15 |
19 |
2 |
Nil |
|
1965-66 |
24 |
13 |
9 |
Nil |
|
1966-67 |
38 |
11 |
4 |
Nil |
|
1967-68 |
42 |
10 |
3 |
Nil |
(2) The amount of money now required to equal the purchasing power of the appropriate minimum wage in the year 1952-53, on the basis of the level of the Consumer Price Index at mid-February, 1968 (the latest figure available) would be £322 7s. 7d.
NOTE.—The liability for the year 1953-54 in the above table is calculated by reference to the actual wage receivable in the preceding year, which was the statutory basis of assessment for farm workers for years prior to 1960-61.