HC Deb 20 March 1986 vol 94 cc285-6W
Mr. Frank Field

asked the Chancellor of the Exchequer if he will express the value of personal tax allowances to a single person, married couple and two wage earners tax unit at each of the marginal rates of tax.

1980 1981 1982 1983 1984 1985
Applications received
London south region 19 23 20 34 46 43
London north region n/a 20 25 5 29 35
Great Britain 150 270 289 284 *286 *305
Applications granted
London south region 2 1 2 2 1
London north region n/a 2 4 1 8 3
Great Britain 16 33 32 34 *29 *52

replaced by child benefit between 1977 and 1979, a comparison of tax thresholds may give an incomplete picture for families with children. The table therefore also shows "break even" points—that is the level of income at which net liability to tax would arise, treating child benefit (and family allowance) as an offset to income tax.

Mr. Moore

[pursuant to his reply, 7 March 1986, c. 283]: Under the Budget proposals, the information for 1986–87 is as follows:

Value of personal allowances in 1986–87 (£ per annum)
Marginal tax rate (per cent.) Single person Married couple (wife not working) Married couple (wife working)
29 677.15 1,059.95 1,737.10
40 934.00 1,462.00 2,396.00
45 1,050.75 1,644.75 2,695.50
50 1,167.50 1,827.50 2,995.00
55 1,284.25 2,010.25 3,294.50
60 1,401.00 2,193.00 3,594.00