§ Mr. Richard Wainwrightasked the Chancellor of the Exchequer if he will rework the data for the past two years given in answer to the hon. Member on Wednesday 15th November so that the earned income thresholds at 1945 prices include (a) that part of child benefit which is equal to the reduction of child tax allowances; and (b) including the net gain in tax-free income resulting from the child benefit changes.
§ Mr. Robert Sheldon:The thresholds at 1945 prices are as follows:
Married couple 2 children under 11 Married couple 2 children under 11 2 children 11–16 £ £ (a)1977–78 315 404 1978–79 305 388 (b)1977–78 307 396 1978–79 293 372 The thresholds at (a) are the married allowances appropriate to the year plus the 1976–77 child tax allowances less clawback, while the thresholds at (b) are the allowances appropriate to the year plus child benefit, all shown at 1945 prices. The thresholds at (b) show in terms of 1945 prices the level of total income—earnings plus child benefit—beyond which tax starts to be paid in 1977–78 and 1978–79.