HC Deb 16 July 1969 vol 787 cc128-9W
Mr. Kenneth Baker

asked the Chancellor of the Exchequer if he will publish a list of all the reliefs and allowances within the Pay As You Earn system that may now be claimed by taxpayers against their income; what each of these cost in revenue in the years 1967–68 and 1968–69; and how many taxpayers claimed each of these allowances.

Mr. Harold Lever

The information is as follows:

1967–68 1968–69
Cost £million Estimated number of claimants million Cost £million Estimated number of claimants million
Age relief (including marginal age relief) 0.8 0.8
Age Exemption (including the associated marginal relief) 13 1.2 14 1.2
Single Personal allowance 640 9.9 690 9.8
Wife's Earned Income Allowance 250 3.7 270 4.1
Married allowance 1,560 13.0 1,720 13.5
Child allowance 630 7.3 675 7.8
Housekeeper allowance 4 0.15 4 0.15
Dependent Relative allowance 35 1.3 37 1.3
Daughter's services allowance less than ¼ 0.01 less than ¼ 0.01
Additional Personal allowance. 4 0.2 4 0.2
Blind Persons allowance ¼ 0.025 ¾ 0.025
Life Assurance Relief 75 13.5 84 13.6
Superannuation and Retirement Annuity Relief 90 5.8 100 5.8
Notes on Table
1.—(i) The costs are measured for each year and are not those.in the year. The estimates do not cover people with incomes below £275, the effective exemption limit. They are based on the value of the allowance or relief in relation to the total incomes of the claimants, not merely income subject to tax under P.A.Y.E. Each cost is calculated separately, and therefore the amount involved by two or more allowances, etc. could be more than the sum of the separate costs shown.
(ii) The numbers relate to people claiming the allowance, etc., and not to the numbers of allowance (e.g. for children) which are given. The figures are estimates.
(iii) The figures include the cost for surtax, as well as income tax, where surtax relief is allowable.
2. The list does not include the reduced rate reliefs or the earned income relief, all the figures for which could not be provided without considerable expenditure of time and labour.