§ Q36. Mr. Peter Bottomley
asked the Prime Minister what proportion of children are in families gaining from the married man's tax allowance.
§ The Prime Minister
On the basis of the position in the last year of child tax allowances—1978–79—I estimate that about 90 per cent. of children now belong to families whose income liable to tax during 1981–82 is greater than340W the single person's allowance. These families, therefore, gain either from the excess of the married man's allowance over the single person's allowance, (two-parent family), or from the additional personal allowance, (single-parent family), which brings a single parent's allowance to the same level as a married man's.