§ Miss Richardsonasked the Chancellor of the Exchequer if he will list for each year since 1945–46, including 1980–81, assuming the changes announced in the Budget, at constant prices, the tax-free income, including, where relevant, child benefit, of: a single person, a childless couple, a couple with one child aged
TAX FREE INCOME AT 1945–46 PRICES Year Single Married Married 1 child aged under 11 Married, 2 children aged under 11 Married, 2 children, 1 under 11, 1 aged 11–16 Married, 4 children, 2 under 11, 2 aged 11–16 £ £ £ £ £ £ 1945–46 90 157 212 268 268 379 1946–47 126 205 261 317 317 428 1947–48 125 202 268 334 334 466 1948–49 124 199 264 328 328 458 1949–50 123 196 259 322 322 447 1950–51 118 188 248 308 308 429 1951–52 109 183 248 313 313 443 1952–53 115 197 275 352 352 507 1953–54 113 194 270 347 347 498 1954–55 111 190 264 339 339 488 1955–56 125 210 294 379 379 548 1956–57 121 203 283 365 365 527 1957–58 117 196 275 354 373 550 1958–59 116 194 271 349 368 543 1959–60 116 194 271 349 368 543 1960–61 114 191 267 343 362 534 1961–62 116 189 262 336 354 519 1962–63 112 183 253 324 341 500 1963–64 154 238 318 397 415 592 1964–65 148 229 305 382 399 569 1965–66 140 216 290 363 379 541 1966–67 135 209 280 350 366 522 1967–68 132 204 273 343 357 511 1968–69 125 193 259 304 318 422 1969–70 138 203 266 305 318 411 1970–71 164 235 293 330 342 429 1971–72 150 215 287 339 351 466 1972–73 198 259 326 375 385 494 1973–74 181 235 296 339 349 445 1974–75 161 223 285 333 342 448 1975–76 140 197 247 286 293 378 1976–77 132 195 248 293 299 395 1977–78 149 229 268 307 313 396 1978–79 143 223 257 291 296 369 1979–80 145 226 252 277 277 329 1980–81 147 229 253 276 276 324 The price index used in the General Index of Retail Prices—all items—and the index given in Table 2 of the publication "The Internal Purchasing Power of the Pound", issued by the Central Statistical Office, with an estimate for 1945–46. The indices refer to financial years except for 1979–80, for which the October 1979 figure has been used, and 1980–81, for which a figure 161 per cent. higher than October 1979 has been used. 16½ per cent. is the forecast change in the RPI between fourth quarter 1979 and fourth quarter 1980. The tax-free incomes
612Wunder 11 years, a couple with two children aged under 11 years, a couple with one child aged under and one over 11 years and a couple with four children, two aged under and two aged over 11 years.
§ Mr. Peter Rees[pursuant to his reply, 14 April 1980]: The figures are as follows:
for 1977–78 to 1980–81 include child benefit in the incomes of married couples where appropriate. For earlier years, they take account of earned income relief and family allowance deduction—clawback—where appropriate. The tax-free income is therefore the amount of income, including child benefit or family allowance, which can be received before liability to tax arises. The comparison over the years since 1976–77 for families is affected by the replacement of child tax allowances and family allowance by child benefit.
613W
§ Miss Richardsonasked the Chancellor of the Exchequer if he will update to 1980–81 the figures he gave in the Official Report, 22nd January, c. 177–8, in the light of the changes announced in the Budget.
§ Mr. Peter Rees[pursuant to his reply, 14 April 1980]: I regret that figures of average earnings in 1980–81 on the same basis as in the previous answer will not be available until early next year.