HC Deb 13 March 1980 vol 980 cc664-5W
Mr. Field

asked the Chancellor of the Exchequer if he will update the first column in the answer on tax allowances

Child tax allowances as percentage of single allowance
Year Single allowance as percentage of married allowance Per cent. Children not over 11 Per cent. Children over 11 not over 16 Per cent. Children over 16 Per cent.
1977–78 64.9 18.0* 21.7* 24.9*
1978–79 64.2 10.2 31.7 16.8
1979–80 64.2
*In 1977–78 there was a higher child tax allowance for the first child: for the first child in each age group the figures were 20.7 per cent., 24.4 per cent, and 27.6 per cent, respectively.

From April 1979 child tax allowances were abolished, for the great majority of children.