§ Mr. Knox
asked the Chancellor of the Exchequer if he will publish in the Official Report a table showing for each year since 1945 in terms of constant 1970 prices the percentage of average male national earnings represented by the tax threshold for, a single person, a married couple and a married couple with two children, respectively.
§ Mr. Robert Sheldon
The percentages are the same in constant prices as in current prices. The figures for 1976–77 and for earlier years are, therefore, as given in the reply to the hon. Member on 25th November 1977—[Vol. 939, c. 949–52.]
The figures for 1977–78 have now been updated to the mid-year, using the figure of earnings in October 1977, and are as follows:
A. TAX THRESHOLD AS A PERCENTAGE OF AVERAGE MANUAL EARNINGS Single person Married couple Married couple with 2 children aged under 11 24.4 37.6 47.1
B. TAX THRESHOLD AS A PERCENTAGE OF AVERAGE EARNINGS IN ALL OCCUPATIONS Single person Married couple Married couple with 2 children aged under 11 22.2 34.2 42.8
In 1976–77 and earlier years, a married couple with two children received a family allowance, so that couples receiving earnings at the percentages quoted of average earnings would have been liable to pay tax on their total income including family allowances.