HC Deb 09 November 1976 vol 919 cc150-1W
Mr. Ralph Howell

asked the Chancellor of the Exchequer if he will publish a table showing the value of family allowance net of tax at the appropriate starting rate and of clawback where

First qualifying child Second and successive qualifying children
Weekly allowance in pence Net value after tax (p) Net value at September 1976 prices (p) Weekly allowance in pence Net value after tax (p) Net value at September 1976 prices (p)
1946–47 25 22.2 121.3 25 22.2 121.3
1956–57 40 36.5 127.4 50 45.6 159.2
1966–67 40 33.8 89.4 50 42.2 111.7
1968–69 90 63.4 156.2 100 68.9 169.7
1974–75 90 27.3 40.4 100 34.0 50.3
1975–76 150 62.5 74.5 150 62.5 74.5
1976–77 150 62.5 62.5 150 62.5 62.5
Notes:
(1) The rates of family allowance are those in force at the beginning of the year, or the revised rate which came into force during that year.
(2) For the years up to and including 1968–69 the tax rate used is the first of the reduced rates.
(3) Clawback is taken into account for years from 1968–69.
(4) The price index used is the average General Index of Retail Prices-All items for each year except 1976–77, for which the index for September 1976 has been used.