HC Deb 09 April 1981 vol 2 c313W
Mrs. Renée Short

asked the Chancellor of the Exchequer what percentage of those receiving family income supplement currently pay income tax; and what are the percentages for each year since 1970.

Mr. Peter Rees

[pursuant to his reply, 6 April 1981, c. 185]: Information is not collected in the form requested, but the following table gives, for the dates shown, the estimated percentage of family income supplement recipients who were above the tax threshold when benefit was claimed in the preceding 12 months:

April 1974 20
April 1975 22
April 1976 46
April 1977 56
April 1978 62
October 1979 72
April 1980 75

No more recent information is available. Although the FIS scheme began in August 1971, information prior to April 1974 does not enable an accurate estimate to be made of the numbers above the tax threshold for the early years of the scheme.

Estimates are given for April each year except for 1979, when the information was incomplete for that month and a percentage based on October is given instead.

In calculating the tax threshold, assumptions had to be made about the ages of the children. In families of up to four children they were all assumed to be under 11. For families with five to eight children it was assumed that four were under 11 and the rest 11 to 16. In families of nine children or more, four were assumed to be under 11, four 11 to 16 and the remainder over 16.