HC Deb 28 June 1976 vol 914 cc43-4W
36. Mr. Nelson

asked the Chancellor of the Exchequer what estimates he has made of the effect of the decline in the exchange value of sterling on the cost of industrial raw materials and the level of investment.

Allowance Level of allowance in February 1974 (1973–74 allowances) 1973–74 allowance revalued at May 1976 prices Allowance proposed for 1976–77 Increase needed to restore real value to level in February 1974
£ £ £ £
Child allowance:
Not over 11 200 305 300 5
Over 11, not over 16 235 359 335 24
Over 16 265 404 365 39
Single person's allowance 595 908 735 173
Married person's allowance 775 1,183 1,085 98

The calculations take account of the increase in the general index of retail prices between February 1974 and May 1976, the latest available date.

The present system of age allowances was introduced for the income tax year 1975–76. In 1973–74, full exemption from income tax was given to elderly people with incomes below the age exemption limits, and for incomes slightly in excess of that figure marginal reliefs applied.

Mr. Robert Sheldon

A fall in the exchange rate leads to an almost proportionate increase in the sterling prices of imported industrial raw materials; these are not, of course, the only raw materials used by British industry. On the second point, depreciation should stimulate demand for United Kingdom exports and import-substitutes, and this should encourage investment.