§ Mr. Ralph Howellasked the Chancellor of the Exchequer what percentage of average male manual earnings was represented by the tax threshold in each year since 1949–50, for a single person, a married couple, and a married couple with one, two, three and four children.
§ Mr. Robert SheldonThe figures are as follows:
excepting 1977–78 for which the October 1976 figure has been updated to April 1977—the latest month for which a figure is available of the monthly index of average earnings. Family allowances and child benefits have been included in average earnings where appropriate.
581WThe tax thresholds used take account where appropriate of the effect of earned income relief and of the family allowance deduction—"clawback". For the sake of comparability, the thresholds in 1977–78 include any tax-free child benefit received.
The figures for 1977–78 take account of the proposed changes announced in the Chancellor's statement of 15th July.