Tax Allowances (Hansard, 30 March 1977)

§ Mr. Ralph Howell

asked the Chancellor of the Exchequer if he will publish a table showing single person's tax allow-

		Single allowance as percentage of married allowance	Child tax allowances as percentage of single allowance
Year	All children	Children not over 11	Children over 11, not over 16	Children over 16
1938–39	…	55.6	60.0	—	—	—
1939–40	…	55.6	60.0	—	—	—
1940–41	…	58.8	50.0	—	—	—
1941–42	…	57.1	62.5	—	—	—
1942–43	…	57.1	62.5	—	—	—
1943–44	…	57.1	62.5	—	—	—
1944–45	…	57.1	62.5	—	—	—
1945–46	…	57.1	62.5	—	—	—
1946–47	…	61.1	45.5	—	—	—
1947–48	…	61.1	54.5	—	—	—
1948–49	…	61.1	54.5	—	—	—
1949–50	…	61.1	54.5	—	—	—
1950–51	…	61.1	54.5	—	—	—
1951–52	…	57.9	63.6	—	—	—
1952–53	…	57.1	70.8	—	—	—
1953–54	…	57.1	70.8	—	—	—
1954–55	…	57.1	70.8	—	—	—
1955–56	…	58.3	71.4	—	—	—
1956–57	…	58.3	71.4	—	—	—
1957–58	…	58.3	—	71.4		89.3		107.1
1958–59	…	58.3	—	71.4		89.3		107.1
1959–60	…	58.3	—	71.4		89.3		107.1
1960–61	…	58.3	—	71.4		89.3		107.1
1961–62	…	58.3	—	71.4		89.3		107.1
1962–63	…	58.3	—	71.4		89.3		107.1
1963–64	…	62.5	—	57.5		70.0		82.5
1964–65	…	62.5	—	57.5		70.0		82.5
1965–66	…	64.7	—	52.3		63.6		75.0
1966–67	…	64.7	—	52.3		63.6		75.0
1967–68	…	64.7	—	52.3		63.6		75.0
1968–69	…	64.7	—	52.3	(33.2)	63.6	(44.5)	75.0	(55.9)
1969–70	…	68.0	—	45.1	(28.6)	54.9	(38.4)	64.7	(48.2)
1970–71	…	69.9	—	35.4	(22.5)	43.1	(30.2)	50.7	(37.8)
1971–72	…	69.9	—	47.7	(34.8)	55.4	(42.5)	63.0	(50.1)
1972–73	…	76.7	—	33.7	(24.6)	39.1	(30.0)	44.5	(35.4)
1973–74	…	76.8	—	33.6	(23.5)	39.5	(29.4)	44.5	(34.4)
1974–75	…	72.3	—	38.4	(30.1)	44.0	(35.7)	48.8	(40.4)
1975–76	…	70.7	—	35.6	(27.9)	40.7	(33?0)	45.1	(37.4)
1976–77	…	67.7	—	40.8	(33.7)	45.6	(38.5)	49.6	(42.5)

For the years prior to 1957–58 there was a single rate of allowance for all qualifying children; the three age bands

168W

ance as a percentage of married person's tax allowance, and child tax allowance for each year since 1938–39, with separate figures to indicate the effect of clawback where applicable.