HC Deb 11 March 1980 vol 980 c552W
Dr. McDonald

asked the Chancellor of the Exchequer if he will publish in the Official Report a table giving for 1955–56, 1960–61, 1965–66, 1970–71, 1975–76 and 1979–80; (a) the tax threshold for married couples with two children, aged under 5 years and 5 to 10 years, and for four children, one aged under 5 years, two aged 5 to 10 years and one aged 11 years, respectively, (b) the level of income at which such families would begin to pay tax at the standard rate and (c) the level of eligibility for supplementary benefit for such families.

Mr. Peter Rees

[pursuant to his reply, 10 March 1980]: The figures are given below.

The tax threshold is the income level at which tax becomes payable and takes account of married allowance, child tax allowances, NIC relief, earned income relief and clawback where appropriate. IT and the threshold to the basic rate of tax is affected by the process of replacing child tax allowances by tax free child benefit.

The supplementary benefit level is the short-term benefit rate where there is more than one rate.

Mr. Peter Rees

[pursuant to his reply, 10 March 1980]: The duty increase would be about £5.75 per 1,000 cigarettes, leading to a price increase—inclusive of VAT —of around 13 pence for a typical packet of 20 cigarettes.