§ Mr. Newtonasked the Chancellor of the Exchequer what percentage of average manual earnings in October 1973 was represented by the income tax threshold for 1973–74 for a married man with two children not over 11 years of age; and what percentage of average manual earnings in October 1976 was represented by the income tax threshold for 1976–77 for a married man with two children not over 11 years of age.
§ Mr. Robert Sheldon, pursuant to his reply [Official Report, 10th February 1977; Vol. 925, c. 811], gave the following information:
The figures are 51.3 per cent. and 44.5 per cent. respectively. For the purpose of the calculations the family allowance has been included in the earnings figures and the tax threshold takes account of the family allowance deduction ("claw- 106W back"). Average earnings have been taken as the annual equivalent of the New Earnings Survey estimates of the average weekly earnings of full-time adult male manual workers at April of each year, updated to October by the Monthly Index of Average Earnings.