HC Deb 14 April 1980 vol 982 cc534-6W
Miss Richardson

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 November prices for each November 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.

Mr. Prentice

The attached table sets out the information for each year from 1971, and is based on the assumption that, in asking for the value to be expressed at November prices, the hon. Member has November 1980 in mind. 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 PAYER OF CHILD TAX ALLOWANCES, AFTER CLAWBACK, AND FAMILY ALLOWANCES PER CHILD EXPRESSED AT NOVEMBER 1980 PRICES*
November 1946 November 1950 November 1955 November 1960 November 1964 November 1965 November 1966 November 1967 November 1968 November 1969 November 1970
Married couple with:
1 child under 11 4.12 4.31 5.10 4.18 4.20 4.25 4.09 4.01 3.81 3.62 3.36
2 children under 11 4.88 4.97 5.90 4.91 4.88 4.91 4.72 4.63 4.53 4.18 3.87
3 children under 11 5.07 5.22 6.22 5.30 5.22 5.24 5.04 4.94 4.82 4.46 4.13
4 children under 11 5.26 5.30 6.34 5.52 5.37 5.38 5.17 5.25 4.99 4.58 4.24

November 1971 November 1972 November 1973 November 1974 November 1975 November 1976 November 1977 November 1978 November 1979
Married couple with:
1 child under 11 3.92 3.64 3.27 3.65 3.11 3.37 3.37 4.96 4.66
2 children under 11 4.42 4.11 3.70 3.99 3.71 3.89 3.62 4.96 4.66
3 children under 11 4.69 4.36 3.90 4.16 3.90 4.08 3.69 4.96 4.66
4 children under 11 4.83 4.49 3.98 4.23 3.99 4.16 3.74 4.96 4.66
1 child 11–16 4.52 4.20 3.87 4.21 3.55 3.76 3.71 5.28 4.66
2 children 11–16 5.06 4.71 4.26 4.52 4.15 4.29 3.96 5.28 4.66
3 children 11–16 5.33 4.96 4.46 4.69 4.36 4.46 4.03 5.28 4.66
4 children 11–16 5.44 5.05 4.55 4.76 4.45 4.54 4.08 5.28 4.66
1 child 16+ 5.17 4.80 4.35 4.66 3.94 4.11 4.00 5.54 4.66
2 children 16+ 5.71 5.30 4.75 4.98 4.55 4.63 4.24 5.54 4.66
3 children 16+ 5.94 5.52 4.95 5.14 4.74 4.79 4.33 5.54 4.66
4 children 16+ 6.08 5.65 5.06 5.22 4.84 4.89 4.36 5.54 4.66
* Assuming a 16½ per cent. increase in the General Index of Retail Prices between November 1979 and November 1980.