HC Deb 03 March 1964 vol 690 c187W
47. Mr. Gourlay

asked the Chancellor of the Exchequer if he will state the amount of wages a man with a wife and one child at school required to earn before he was liable to pay income tax for each of the financial years to date since 1951.

Mr. Maurice Macmillan

For a married man with one child under the age of 11 the highest amounts that could be earned in the year without involving Income Tax liability were as follows

1951–52 334
1952–53 to 1954–55 389
1955–56 449
1956–57 and 1957–58 450
1958–59 to 1960–61 451
1961–62 and 1962–63 461
1963–4 588

These figures take account of the relief for National Insurance contributions, as well as earned income relief and personal allowances. For 1957/58 and later years the amounts were £32 higher if the child was over 11 and not over 16, and £64 higher if he was over 16.