§ Mr. Wigley
asked the Chancellor of the Exchequer if he will publish a table indicating the estimated 533W proportional relationship in percentage terms between the single man's personal tax allowance and his average industrial wage for the current tax year; and how this compares with the same relationship for each year since 1945.
§ Mr. Ridley
The following table shows the income tax threshold for a single man expressed as a percentage of average manual earnings for 1945–46 to 1948–49 and for 1981–82 and 1982–83. Figures for intervening years are given in appendix C on page 104 of "Inland Revenue Statistics 1982", a copy of which is available in the Library.
Single persons Tax year Threshold at current prices Threshold as percentage of average manual earnings £ per cent. 1945–46 90 28.6 1946–47 129 41.1 1947–48 137 41.2 1948–49 144 40.1 1981–82 1,375 20.6 1982–83 1,565 21.5* * Provisional.