HC Deb 21 December 1981 vol 15 cc308-9W
Miss Richardson

asked the Chancellor of the Exchequer if he will update to 1980–81 and 1981–82 the figures on child tax allowances and child benefits provided in his reply of 14 January 1980 to the hon. Member for Barking. Official Report, c. 640–43.

Mr. Ridley

The information, including revisions to some earlier years, is as follows:

Value of the child tax allowance and family 1 child benefit for a married man on average earnings as a percentage of gross earnings of manual workers
One child Two children Four Children
Year Under 11 years Between 11–16 years Over 16 years Under 11 years Between 11–16 years Over 16 years Two under 11 years Two 11–16 years
1976–77 2.9 3.3 3.6 6.8 7.5 8.1 15.2
1977–78 3.1 3.4 3.6 6.6 7.2 7.7 14.2
1978–79 3.7 4.00 4.2 7.4 8.0 8.4 15.4
From 1979–80, child tax allowances have been replaced by child benefit, except for a few residual cases, so the value of child support does not now generally depend on the age of the child
1979–80 4.00 7.9 15.8
1980–81 3.6 7.3 14.5
1981–82 (provisional) 3.8 7.5 15.1

Average earnings for full-time adult male manual workers. Figures for the financial year are based on averages on monthly estimates derived from New Earnings Survey data for each April and a centred three month moving average of the average earnings index, whole economy.