HC Deb 23 November 1977 vol 939 cc750-1W
Mrs. Castle

asked the Chancellor of the Exchequer what is the net income after tax, national insurance contribution and child benefit of a married couple with two children as a percentage of the net income of a single person following his recent tax changes, assuming average national earnings in both cases; and what will be the percentage after April 1978, assuming the levels of child benefit and personal tax allowances he has announced.

Mr. Robert Sheldon

, pursuant to his reply [Official Report, 21st November 1977; Vol. 939, c. 537], circulated the folloying information:

On the assumption that the children are not over eleven years of age, the figures are as follows:

Year Net income of a married couple with 2 children as a percentage of the net income of a single person
1977–78 115.1
1978–79 116.1

Average earnings for both years are taken to be the New Earnings Survey estimates of the average weekly earnings of full-time adult males in April 1977 updated by the monthly index of average earnings to give an estimated figure for September 1977.

For 1978–79 the figures are based on the dates of child benefits and child tax allowances announced in the Chancellor's statement of 15th July 1977. It has been assumed that the single and married person's tax allowances and the basic rate of income tax remain at their current levels, and also that there is no change in the rate of national insurance contributions.

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