§ Mr. Rookerasked the Chancellor of the Exchequer if he can now set out the 1984–85 levels of income tax allowances, thresholds and bands assuming the indexation provisions of the Finance Act 1980 are followed, and give an estimate of the numbers who will be removed from income tax.
§ Mr. Rookerasked the Chancellor of the Exchequer what is the income tax liability of unemployed, unmarried childless couples living together as man and wife and where income in 1983–84 consists soley of supplementary benefit.
§ Mr. Moore[pursuant to his reply, 16 January 1984, c. 15]: If the man remains the claimant throughout the tax year 1983–84, his tax liability will be £112.80. This is based on the assumptions that he has to be available for work in order to get supplementary benefit, that he is paid the ordinary scale rate of benefit and that the only tax relief available is his single personal tax allowance.
§ Mr. Rookerasked the Chancellor of the Exchequer what is his estimate of income tax (a) due and (b) collected from unemployed persons in 1983–84.
§ Mr. Moore[pursuant to his reply, 16 January 1984, c. 15]: The yield due in a full year at 1983–84 levels from taxing benefits paid to the unemployed is estimated at about £675 million. It is not possible to distinguish such revenue in the figures of receipts and repayments flowing through the PAYE system.
§ Mr. Rookerasked the Chancellor of the Exchequer if he will publish figures showing revenue obtained from income tax in each year since 1978–79, at current and constant 1978–79 prices.
§ Mr. Moore[pursuant to his reply, 17 January 1984, c. 195]: The figures are:
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Receipts of Income Tax £million (a) at current prices (b) at constant (1978–79) prices* 1978–79 18,748 18,748 1979–80 20,599 17,785 1980–81† 24,295 18,033 1981–82† 28,725 19,125 1982–83 30,474 18,950 * Calculated by reference to movements in the general index of retail prices. † The breakdown of income tax receipts between the years 1980–81 and 1981–82 is estimated. Receipts for both years were affected by industrial action between March 1981 and July 1981.