§ Mrs. Chalker
asked the Chancellor of the Exchequer what percentage of average manual earnings is represented by the income tax threshold for 1976–77 for a married man with two children not over 11 years of age, assuming (a) the conditional allowances are introduced and (b) the conditional allowances are not introduced.
§ Mr. Robert Sheldon,
pursuant to his reply [Official Report, 26th April 1976; Vol. 910, c. 28]. gave the following information:
The figures are 48.6 per cent. and 44.8 per cent. respectively, based on estimated average earnings in February 1976.