§ Mr. Wigleyasked the Chancellor of the Exchequer if he will publish a table showing for (a) a married man with two children under the age of 11 years and (b) a married man with four children, the income tax threshold at current prices and as a percentage of average manual earnings in 1981–82 and 1982–83; and how these compare with corresponding figures for the tax years between 1945–46 and 1948–49.
§ Mr. WakehamThe information is shown in the following table. Comparisons of tax thresholds with years before 1979–80 for married men with children are affected by the conversion of child tax allowances into non-taxable child benefit. The table therefore also shows the "break-even point", the level of income at which the amount of tax due equals the amount of child support (family allowance or child benefit) received. Further information is available in appendix C of Inland Revenue Statistics 1982, a copy of which is in the Library.
with a dependent wife on two-thirds of average male earnings, 1½ times average male earnings, five times average male earnings and 10 times average male earnings, respectively, for each tax year from 1978–1979 to 1982–83.
§ Dr. McDonaldasked the Chancellor of the Exchequer if he will publish in the Official Report the proportion of income taken in tax on earned income for a married man with a dependent wife and two children on two-thirds of average male earnings, 1½ times average male earnings, twice average male earnings, five times average male earnings and 10 times average male earnings, respectively, for each tax year from 1978–79 to 1982–83.
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§ Mr. WakehamI shall let the hon. Member have a reply as soon as possible.
§ Dr. McDonaldasked the Chancellor of the Exchequer if he will publish in the Official Report the proportion of income taken in tax on earned income for a single person on two-thirds average male earnings, 1½ times average male earnings, twice average male earnings, five times average male earnings and 10 times average male earnings, respectively, for each tax year from 1978–79 to 1982–83.
§ Mr. RidleyI shall let the hon. Member have a reply as soon as possible.