§ Sir Brandon Rhys Williamsasked the Chancellor of the Exchequer if he will publish figures showing tax break-even points, defined as the income levels at which net liability to tax arises, including national insurance contribution, for each of a single person, a single-wage married couple, a two-wage married couple, a single-wage married couple with two children and a two-wage married couple with two children, in each year since 1979–80.
§ Mr. MooreThe information is in the following table:
Level of annual earnings (£) at which liability to income tax and NIC equals receipt of child benefit (where payable) Single person Married couple Married couple with two children One earner Two earners† One earner* Two earners† £ £ £ £ £ 1979–80 1,013 1,013 2,027 2,734 3,861 1980–81 1,195 1,195 2,391 2,960 4,302 1981–82 1,375 1,403 2,807 3,064 4,444 1982–83 1,533 1,533 3,067 3,361 4,918 1983–84 1,689 1,689 3,379 3,773 5,536 1984–85 1,767 1,767 3,535 4,194 6,144 * Assumed to be the husband. † Assuming that earnings are divided between the couple in a way which minimises their overall liability to income tax and NIC.
§ Sir Brandon Rhys Williamsasked the Chancellor of the Exchequer if he will publish figures showing tax break-even points, defined as the income levels at which net liability to tax arises, for each of a single pensioner and a married persioner in each year since 1979–80.
§ Mr. MooreAssuming that no other reliefs are available, a net liability to income tax would arise when income exceeds the level of the personal allowance, set out in the following table: 389W
Single person below age 65 Single person age 65 and over Married couple* £ £ £ 1979–80 1,165 1,540 2,455 1980–81 1,375 1,820 2,895 1981–82 1,375 1,820 2,895 1982,83 1,565 2,070 3,295 1983–84 1,785 2,360 3,755 1984–85 2,005 2,490 3,955 * Either spouse aged 65 or over.