HC Deb 12 June 1974 vol 874 cc589-91W
Sir B. Rhys Williams

asked the Secretary of State for Social Services if she will publish tables showing the effect of raising family allowances, respectively, to £1 and £2 weekly for every child, with and without accompanying withdrawal of child tax allowances, for families over a standard range of incomes, showing the effects of excluding family allowances from calculations of eligibility for the other principal social benefits for families.

Mr. Robert C. Brown

, pursuant to his reply [OFFICIAL REPORT, 24th May 1974; Vol 874, c. 336], circulated the following information:

In all cases the proposed family allowance was not included in the calculations of eligibility for the other principal social benefits.

CASE 1: £1 FAM per child, present tax scheme, claw back £52 per child.
Loss/Gain in net income
Two-parent families Single-parent families
Family earnings £ 1 child 2 children 4 children 1 child 2 children 4 children
20 0.75 1.67 3.00 0.34 1.59 2.99
25 0'34 0.94 2.99 0.34 0,95 2.98
30 0.34 1.53 2.23 0.34 1.22 2.22
35 0.34 0.62 1.71 0.34 0.62 1.07
40 0.34 0.41 2.28 0.34 0.41 2.27
50 0.34 0.41 0.40 0.34 0.41 0.40
60 0.34 0.41 0.40 0.34 0.41 0.40
80 0.34 0.41 0.41 0.34 0.41 0.40
100 0.34 0.41 0.40 0.34 0.41 0.40
150 0.04 0.09 0.09 0.04 0.09 0.09
200 -0.16 -0.12 -0.12 -0.16 -0.12 -0.11
CASE 2:£1 FAM per child, no child tax allowance, FAM tax free.
Loss/Gain in net income
Two-parent families Single-parent families
Family earnings £ 1 child 2 children 4 children 1 child 2 children 4 children
20 -0.11 0.56 1.89 -0.52 -0.14 1.18
25 -0.52 -0.79 0.23 -0.52 -0.78 -0.47
30 -0.52 -0.20 -1.22 -0.52 -0.51 -1.23
35 -0.52 -0.20 -1.74 -0.52 -0.51 -2.38
40 -0.52 -1.32 -0.54 -0.52 -1.32 -1.18
50 -0.52 -1.32 -1.84 -0.52 -1.32 -1.85
60 -0.52 -1.32 -3.05 -0.52 -1.32 -3.05
80 -0.52 -1.32 -3.04 -0.52 -1.32 -3.05
100 -0.52 -1.32 -3.05 -0.52 -1.32 -3.05
150 -1.21 -2.42 -4.93 -1.26 -2.46 -4.97
200 -1.67 -3.15 -6.18 -1.67 -3.15 -6.18
CASE 3: £2 FAM per child, present tax scheme, claw back £52 per child.
Loss/Gain in net income
Two-parent families Single-parent families
Family earnings £ 1 child 2 children 4 children 1 child 2 children 4 children
20 1.42 3.63 7.00 1.01 2.93 6.99
21 1.01 2.28 6.36 1.01 2.29 5.66
30 1.01 2.87 4.91 1.01 2.56 4.90
35 1.01 1.96 4.39 1.01 2.56 3.75
40 1.01 1.75 5.59 1.01 1.75 4.95
50 1.01 1.75 3.08 1.01 1.75 3.08
60 1.01 1.75 3.08 1.01 1.75 3.08
80 1.01 1.75 309 1.01 1.75 3.08
100 1.01 1.75 3.08 1.01 1.75 3.08
150 0.56 1.13 2.17 0.56 1.13 2.17
200 0.26 0.72 1.56 0.26 0.72 1.57
CASE 4: £2 FAM per child, no child tax allowance, FAM tax free.
Loss/Gain in net income
Two-parent families Single-parent families
Family earnings £ 1 child 2 children 4 children 1 child 2 children 4 children
20 0.89 2.56 5.89 0.48 1.86 5.18
25 0.48 1.21 4.23 0.48 1.22 3.53
30 0.48 1.80 2.78 0.48 1.49 2.77
35 0.48 1.80 2.26 0..48 1.49 1.62
40 0.48 0.68 3.46 0.48 0.68 2.82
50 0.48 0.68 2.16 0.48 0.68 2.15
60 0.48 0.68 0.95 0.48 0.68 0.95
80 0.48 0.68 0.96 0.48 0.68 0.95
100 0.48 0.68 0.95 0.48 0.68 0.95
150 -0.21 -0.42 -0.93 -0.26 -0.46 -0.97
200 -0.67 -1.15 -2.18 -0.67 -1.15 -2.18

Assumptions made:

Rent and Rates Rent £ Rates £
Two parents, 1 child 3.55 1.36
Two parents, 2 children 3.57 1.37
Two parents, 4 children 4.28 1.64
One parent, 1 child 3.15 1.21
One parent, 2 children 3.55 1.36
One parent, 4 children 3.57 1.37
Work expenses—£0.65
NOTES:
(1)The principal social benefits involved are family income supplement, rent and rates rebates, free school meals and free welfare milk.
(2)The ages of the children are taken as:
1-child family, age 3;
2-children family, ages 3 and 8;
4-children family, ages 2, 4, 6 and 8.
(3)In all cases it is assumed that the additional personal tax allowance for single parents continues.

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