§ 47. Mr. Gourlayasked 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 MacmillanFor 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.