Child Benefit (Hansard, 26 October 1987)

HC Deb 26 October 1987 vol 121 cc33-4W 33W

§ Sir Brandon Rhys Williams
asked the Chancellor of the Exchequer if he will publish figures showing for families with one to four children the income break-even levels, in pound sterling per week and as percentage of average male manual earnings, at which child benefit entitlement is the same as income tax liability.

§ Mr. Norman Lamont
[pursuant to his reply, 21 October, c. 794]: The information is in the table.
34W

Levels of income at which child benefit entitlement equals income tax liability¹, 1987–88

Number of Children Break-even levels of income

£ per week As percentage of average male manual earnings²

1 99.83 51.8

2 126.68 65.7

3 153.54 79.6

4 180.39 93.5

¹ Assuming husband in employment and no wife's earnings.

² Of full time males aged over 21.

Levels of income at which child benefit entitlement equals income tax liability¹, 1987–88
Number of Children	Break-even levels of income
	£ per week	As percentage of average male manual earnings²
1	99.83	51.8
2	126.68	65.7
3	153.54	79.6
4	180.39	93.5
¹ Assuming husband in employment and no wife's earnings.
² Of full time males aged over 21.