Income Tax (Hansard, 10 June 1976)

§ Mrs. Ann Taylor
asked the Chancellor of the Exchequer if he will publish a table showing a penny in the pound breakdown of the way income tax is spent by the Government along with each tax assessment form.

§ Mr. Robert Sheldon
A table of this kind has not been included with tax assessment forms sent out this year. Leaflets showing a penny in the pound breakdown of public expenditure were distributed with tax return forms in 1975. As the broad pattern of public expenditure does not vary very much from one year to another, such leaflets were not

Year Weekly earnings^* £ Weekly Rate of rebate £ Maximum number of weeks for which rebate will run

(a) Average earnings—

1970–71 … … … … … 26.7 2.60 36

1971–72 … … … … … 29.5 2.45 37

1972–73 … … … … … 32.8 3.45 33

1973–74 … … … … … 38.1 3.45 36

1974–75 … … … … … 43.6 4.00 37

1975–76 … … … … … 55.7 4.60 39

1976–77† … … … … … 65.7 4.95 40

(b) Three quarters average earnings—

1970–71 … … … … … 20.0 2.60 31

1971–72 … … … … … 22.1 2.45 32

1972–73 … … … … … 24.6 3.45 27

1973–74 … … … … … 28.6 3.45 31

1974–75 … … … … … 32.7 4.00 32

1975–76 … … … … … 41.8 4.60 35

1976–77† … … … … … 49.3 4.95 37

(c) Half average earnings—

1970–71 … … … … … 13.4 2.60 20

1971–72 … … … … … 14.8 2.45 23

1972–73 … … … … … 16.4 3.45 15

1973–74 … … … … … 19.1 3.45 20

1974–75 … … … … … 21.8 4.00 23

1975–76 … … … … … 27.9 4.60 27

1976–77† … … … … … 32.9 4.95 29

^* Weekly earnings are the New Earnings Survey estimates of the average earnings of full-time male manual workers in April of each year, except for 1976–77, where the 1975 NES figures have been updated to March 1976 by means of the Index of Average Earnings.

† Assumes conditional and unconditional Budget proposals.

§ Mr. Ralph Howell
asked the Chancellor of the Exchequer if he will publish a table showing, for a single person, the weekly value of tax refunds during sickness and unemployment, and the number of weeks for which these refunds will continue, assuming eligibility to benefit commences in weeks 10, 20, 30, 40 and 50 of the tax year, and that previous weekly earnings were £30 £40, £50, £60 and £70.

§ Mr. Robert Sheldon
Assuming the tax rates and allowances proposed for
750W
produced this year in order to save on printing costs and the additional staff time involved in the distribution of copies from tax offices.

Year	Weekly earnings^* £	Weekly Rate of rebate £	Maximum number of weeks for which rebate will run
(a) Average earnings—
1970–71	…	…	…	…	…	26.7	2.60	36
1971–72	…	…	…	…	…	29.5	2.45	37
1972–73	…	…	…	…	…	32.8	3.45	33
1973–74	…	…	…	…	…	38.1	3.45	36
1974–75	…	…	…	…	…	43.6	4.00	37
1975–76	…	…	…	…	…	55.7	4.60	39
1976–77†	…	…	…	…	…	65.7	4.95	40
(b) Three quarters average earnings—
1970–71	…	…	…	…	…	20.0	2.60	31
1971–72	…	…	…	…	…	22.1	2.45	32
1972–73	…	…	…	…	…	24.6	3.45	27
1973–74	…	…	…	…	…	28.6	3.45	31
1974–75	…	…	…	…	…	32.7	4.00	32
1975–76	…	…	…	…	…	41.8	4.60	35
1976–77†	…	…	…	…	…	49.3	4.95	37
(c) Half average earnings—
1970–71	…	…	…	…	…	13.4	2.60	20
1971–72	…	…	…	…	…	14.8	2.45	23
1972–73	…	…	…	…	…	16.4	3.45	15
1973–74	…	…	…	…	…	19.1	3.45	20
1974–75	…	…	…	…	…	21.8	4.00	23
1975–76	…	…	…	…	…	27.9	4.60	27
1976–77†	…	…	…	…	…	32.9	4.95	29
^* Weekly earnings are the New Earnings Survey estimates of the average earnings of full-time male manual workers in April of each year, except for 1976–77, where the 1975 NES figures have been updated to March 1976 by means of the Index of Average Earnings.
† Assumes conditional and unconditional Budget proposals.