§ Sir Brandon Rhys Williamsasked the Chancellor of the Exchequer if he will publish a table for each of the main family types, including single parents, showing the effects upon tax thresholds of the main options put forward in Cmnd. 8093 "The Taxation of Husband and Wife", comparing those tax thresholds with (a) existing tax thresholds and (b) the relevant supplementary benefit entitlement levels.
§ Mr. Peter Rees[pursuant to his reply, 9 July 1981]: The comparison of tax allowances under each of the four main options for independent taxation with existing tax allowances is illustrated in tables 1 and 2 of appendix 6 of Cmnd. 8093. The tables refer to 1980–81 but allowance levels for 1981–82 are the same. The comparison with supplementary benefit entitlement levels for 1981–82 follows. The supplementary benefit rates are the basic rates plus child additions where appropriate. Tax thresholds include the appropriate tax allowances, and in the second part of the table, child benefit. Child benefit is calculated at the existing rates under schemes 1 to 3 in appendix 6 of the Green Paper and at the increased rate under scheme 4. In the case of married couples, the allowance levels are those appropriate for a couple where only one partner has income, as couples where both partners have income are less likely to be entitled to supplementary benefit.