HC Deb 28 October 1976 vol 918 cc346-8W
Mrs. Chalker

asked the Secretary of State for Social Services if he will publish the number of low-earning families who are subject to effective marginal rates of taxation beyond 75 per cent.

Mr. Orme

The number of families theoretically subject to high marginal rates of taxation, based on Family Expenditure Survey data for 1975, will be available shortly.

Mr. Ralph Howell

asked the Secretary of State for Social Services (1) if he will compare the weekly tax threshold for a married man with three children aged seven, 11 and 13 years with the supplementary benefit level, including an allowance for rent and rates, and with the FIS entitlement level in January, 1974, 1975, 1976 and 1977;

(2) if he will compare the weekly tax threshold for a married man with one child aged seven years with the supplementary benefit level, including an allowance for rent and rates, and with the FIS entitlement level in January 1974, 1975, 1976 and 1977;

(3) if he will compare the weekly tax threshold for a married man with four children aged seven, 11, 13 and 16 years with the supplementary benefit level, including an allowance for rent and rates,

Family type Date Tax threshold Supplementary benefit level FIS prescribed amount
Married man plus 1 child (7) January 1974 18.75 17.35 21.50
January 1975 21.25 20.92 25.00
January 1976 22.98 27.32 31.50
January 1977 26.63 31.45 39.00
Married man plus 3 children (7,11,13) January 1974 25.48 24.05 26.50
January 1975 29.83 28.82 31.00
January 1976 31.56 37.52 38.50
January 1977 37.52 43.30 48.00
Married man plus 4 children (7, 11, 13, 16) January 1974 29.42 28.45 29.00
January 1975 34.69 33.97 34.00
January 1976 36.42 44.22 42.00
January 1977 43.54 51.10 52.50

NoteThe supplementary benefit shown is the sum of the ordinary scale rates for the family, plus an addition for rent and rates, based on average amounts paid by supplementary benefit families at the appropriate dates, as follows:

1974—£3.25; 1975—£4.37; 1976—£5.82; 1977—£6.45 (estimated).

Mr. Ralph Howell

asked the Secretary of State for Social Services if he will compare the value of child support, excluding tax allowances, for a family with three children aged 13, 11 and nine years; (a) when at work, (b) when on short-term national insurance benefit and (c) when on supplementary benefit, using the new rates of benefit operative from November.

Mr. Orme,

pursuant to his reply [Official Report, 25th October 1975; Vol. 918, c. 63.], circulated the following information:

Because some of the benefits involved vary according to the family's circumstances, including income, it is not possible to give a single amount which is representative of all families included in each category, nor is it valid in practice to ignore the continuing benefit received from child tax allowances by most working families.

The figures below represent the maximum amounts of support for low income families in the three categories. In each and with the FIS entitlement level in January 1974, 1975, 1976 and 1977.

Mr. Orme,

pursuant to his reply [Official Report, 25th October 1976; Vol. 819, c. 62–3], circulated the following information:

The table below shows the weekly tax threshold, supplementary benefit level and FIS qualifying level in January 1974, 1975, 1976 and 1977 for the three family types asked for.

case the family consists of man, wife and three children aged 13, 11 and 9.

Total support (excluding tax allowances) attributable to children
£
(i) Working 19.06
(ii) In receipt of short term national insurance benefit. 18.71
(iii) In receipt of supplementary benefit. 18.45