HC Deb 27 June 1979 vol 969 cc198-200W
Mr. Field

asked the Secretary of State for Social Services if he will list the combined value to standard rate taxpayers of child tax allowances, after claw back, and family allowances child benefits at April 1979 prices for each year since 1946 for a couple with one, two, three and four children aged under 11 years, one, two, three and four children aged 11 to 15 years and one, two, three and four children aged 16 years or over.

Mrs. Chalker

The following table sets out the information for each year from 1971. I regret the table does not show the value of either child support for children aged over 11 for the years prior to 1971 or for children under 11 for each year prior to 1971 because (a) child tax allowances were not age related until 1958 and (b) calculations for each year between 1946 and 1970 cannot be obtained without disproportionate expense.

COMBINED VALUE TO STANDARD RATE TAX
Combined value to standard rate tax payer of child tax allowances, after clawback, and family allowances/child benefit per child expressed at April 1979 prices*
Married Couple with: August 1946 April 1950 April 1955 April 1960 April 1964 April 1965 April 1966 April 1967 April 1968 April 1969 April 1970
1 child under 11 … … … … … … … 3.15 3.38 4.14 3.28 3.33 3.34 3.22 3.13 3.00 2.84 2.69
2 child under 11 … … … … … … … 3.74 3.90 4.79 3.87 3.85 3.85 3.72 3.61 3.54 3.28 3.10
3 child under 11 … … … … … … … 3.91 4.07 5.03 4.17 4.13 4.10 3.95 3.84 3.80 3.49 3.31
4 child under 11 … … … … … … … 4.01 4.16 5.13 4.33 4.27 4.22 4.07 4.10 3.92 3.60 3.41
Married Couple with: April 1971 April 1972 April 1973 April 1974 April 1975 April 1976 April 1977 April 1978 April 1979
1 child under 11 … … … … … … … 3.18 2.95 2.67 3.07 2.69 2.82 2.71 3.23 4.00
2 children under 11 … … … … … … … 3.55 3.34 3.01 3.35 3.20 3.25 2.90 3.23 4.00
3 children under 11 … … … … … … … 3.75 3.53 3.18 3.49 3.37 3.40 2.97 3.23 4.00
4 children under 11 … … … … … … … 3.85 3.62 3.26 3.56 3.46 3.47 3.01 3.23 4.00
1 children 11–15 … … … … … … … … 3.62 3.40 3.16 3.53 3.07 3.14 2.98 3.48 4.00
2 children 11–15 … … … … … … … 4.05 3.81 3.49 3.80 3.59 3.58 3.18 3.47 4.00
3 children 11–15 … … … … … … … 4.26 4.00 3.65 3.94 3.76 3.73 3.24 3.50 4.00
4 children 11–15 … … … … … … … 4.35 4.09 3.73 4.00 3.85 3.80 3.28 3.48 4.00
1 children 16+ … … … … … … … … 4.13 3.88 3.56 3.92 3.40 3.43 3.22 3.69 4.00
2 children 16+ … … … … … … … 4.55 4.28 3.88 4.18 3.92 3.87 3.41 3.68 4.00
3 children 16+ … … … … … … … 4.75 4.47 4.05 4.32 4.10 4.01 3.48 3.68 4.00
4 children 16+ … … … … … … … 4.97 4.61 4.13 4.39 4.19 4.08 3.51 3.68 4.00
*Based on the movement in the General index of Retail Prices as published by the Department of Employment.