§ Mr. Ovendenasked the Chancellor of the Exchequer (1) what will be the net income after 1st April of a married couple with two children under 11 years of age, where the husband is earning £30, £60 and £100 gross, respectively, after taking account of tax deductions, but not national insurance, child benefit and family income supplement where appropriate; and how this compares with the position in April 1976;
(2) what will be the net income after 1st April of a married couple with two children under 11 years of age and two children between 11 and 16 years of age where the husband is earning £30, £60 and £100 gross, respectively, after taking account of tax deductions, but not national insurance, child benefit and family income supplement where appropriate; and how this compares with the position in April 1976;
618W(3) what will be the net income after 1st April of a single person earning £30, £60 and £100 gross, respectively, after taking into account tax deductions, but not national insurance; and how this compares with the position in April 1976;
(4) what will be the net income after 1st April of a married couple where the husband is earning £30, £60 and £100 gross, respectively, after taking account of tax deductions, but not national insurance; and how this compares with the position in April 1976.
§ Mr. Robert SheldonThe figures are as follows:
Gross earnings Income alter tax including child benefits/family allowance and family income supplement where appropriate £ per week April 1978 £ per week April 1976 £ per week 1. Single person 30 25.98 24.45 60 45.78 43.95 100 72.18 69.95 2. Married couple 30 29.31 26.80 60 49.11 46.30 100 75.51 72.30 3. Married couple with 2 children under 11 30 43.50 33.27 60 55.02 50.97 100 81.42 76.97 4. Married couple with 2 children under 11 and 2 children between 11 and 16 30 51.70 38.30 60 61.39 56.73 100 87.79 82.73 All figures are before deducting national insurance contributions. Those for April 1978 take account of the increased rate of child benefits and the reduction in child tax allowances which will come into effect on 6th April. The other personal tax allowances and the basic rate of income tax used in the calculations are those applying in 1977–78. The figures for April 1976 are based on the allowances and basic rate of tax in the income tax year 1976–77, which started on 6th April 1976. Where appropriate the tax calculations take account of tax on family allowance and the family allowance deduction—"clawback".