HC Deb 17 May 1988 vol 133 cc402-5W
Mr. Ralph Howell

To ask the Secretary of State for Social Services if he will publish tables similar to the tax benefit model table showing the net weekly spending power for each of(a) a single person, (b) a married couple with no children, (c) a couple with a child aged 11 years, (d) a couple with two children aged eight and 11 years, (e) a couple with three children aged, eight, 11 and 15 years, (f) a couple with four children aged three, eight, 11 and 15 years with weekly earnings of (i) £60, (ii) £70, (iii) £80, (iv) £90, (v) £100, (vi) £110, (vii) £120, (viii) £130, (ix) £140, (x) £150, (xi) £160, (xii) £170, and (xiii) £180 under the new system implemented in April, together with net weekly spending power in the first weeks of unemployment when the individuals concerned are classified as long-term unemployed.

Mr. Scott

The information requested is provided in the tables. It should be noted that the results are hypothetical in two senses. First, the results are based on average local authority housing charges and do not reflect the wide variety of rents and domestic rates that people actually pay. Second, average housing charges have been uprated to 1988–89 using assumptions set out in "Impact of the Reformed Structure of Income Related Benefits," October 1987. Income tax has been assessed on a post-Budget basis.

New tax and benefit system from April 1988 Single person aged 25 and over
Gross earnings Tax N.I. Family credit Child benefit Rent Rent rebate Rates Rate rebate Fares to work Net weekly spending power
60.0 2.48 3.00 0.00 0.00 15.94 5.46 8.45 2.11 5.85 31.85
70.00 4.98 4.90 0.00 0.00 15.94 1.82 8.45 0.99 5.85 32.69
80.00 7.48 5.60 0.00 0.00 15.94 0.00 8.45 0.00 5.85 36.68
90.00 9.98 6.30 0.00 0.00 15.94 0.00 8.45 0.00 5.85 43.48
100.00 12.48 7.00 0.00 0.00 15.94 0.00 8.45 0.00 5.85 50.28
110.00 14.98 9.90 0.00 0.00 15.94 0.00 8.45 0.00 5.85 54.88
120.00 17.48 10.80 0.00 0.00 15.94 0.00 8.45 0.00 5.85 61.48
130.00 19.98 11.70 0.00 0.00 15.94 0.00 8.45 0.00 5.85 68.08
140.00 22.48 12.60 0.00 0.00 15.94 0.00 8.45 0.00 5.85 74.68
150.00 24.98 13.50 0.00 0.00 15.94 0.00 8.45 0.00 5.85 81.28
160.00 27.48 14.40 0.00 0.00 15.94 0.00 8.45 0.00 5.85 87.88
170.00 29.98 15.30 0.00 0.00 15.94 0.00 8.45 0.00 5.85 94.48
180.00 32.48 16.20 0.00 0.00 15.94 0.00 8.45 0.00 5.85 101.08

New tax and benefit system from April 1988 Married couple
Gross earnings Tax N.I. Family credit Child benefit Rent Rent rebate Rates Rate rebate Fares to work Net weekly spending power
60.00 0.00 3.00 0.00 0.00 15.94 15.94 8.45 5.34 5.85 48.04
70.00 0.00 4.90 0.00 0.00 15.94 13.57 8.45 4.61 5.85 53.04
80.00 0.31 5.60 0.00 0.00 15 94 7.73 8.45 2.81 5.85 54.39
90.00 2.81 6.30 0.00 0.00 15.94 3.31 8.45 1.45 5.85 55.41
100.00 5.31 7.00 0.00 0.00 15.94 0.00 8.45 0.00 5.85 57.45
110.00 7.81 9.90 0.00 0.00 15.94 0.00 8.45 0.00 5.85 62.05
120.00 10.31 10.80 0.00 0.00 15.94 0.00 8.45 0.00 5.85 68.65
130.00 12.81 11.70 0.00 0.00 15.94 0.00 8.45 0.00 5.85 75.25
140.00 15.31 12.60 0.00 0.00 15.94 0.00 8.45 0.00 5.85 81.85
150.00 17.81 13.50 0.00 0.00 15.94 0.00 8.45 0.00 5.85 88.45
160.00 20.31 14.40 0.00 0.00 15.94 0.00 8.45 0.00 5.85 95.05
170.00 22.81 15.30 0.00 0.00 15.94 0.00 8.45 0.00 5.85 101.65
180.00 25.31 16.20 0.00 0.00 15.94 0.00 8.45 0.00 5.85 108.25

New tax and benefit system from April 1988 Married couple with one child aged 11
Gross earnings Tax N.I. Family credit Child benefit Rent Rent rebate Rates Rate rebate Fares to work Net weekly spending power
60.00 0.00 3.00 39.62 7.25 17.82 4.71 9.28 1.97 5.85 77.60
70.00 0.00 4.90 33.95 7.25 17.82 3.13 9.28 1.48 5.85 77.96
80.00 0.31 5.60 27.65 7.25 17.82 1.38 9.28 0.94 5.85 78.36
90.00 2.81 6.30 22.89 7.25 17.82 0.00 9.28 0.53 5.85 78.61
100.00 5.31 7.00 18.13 7.25 17.82 0.00 9.28 0.00 5.85 80.12
110.00 7.81 9.90 14.91 7.25 17.82 0.00 9.28 0.00 5.85 81.50
120.00 10.31 10.80 10.29 7.25 17.82 0.00 9.28 0.00 5.85 83.48
130.00 12.81 11.70 5.67 7.25 17.82 0.00 9.28 0.00 5.85 85.46
140.00 15.31 12.60 1.05 7.25 17.82 0.00 9.28 0.00 5.85 87.44
150.00 17.81 13.50 0.00 7.25 17.82 0.00 9.28 0.00 5.85 92.99
160.00 20.31 14.40 0.00 7.25 17.82 0.00 9.28 0.00 5.85 99.59
170.00 22.81 15.30 0.00 7.25 17.82 0.00 9.28 0.00 5.85 106.19
180.00 25.31 16.20 0.00 7.25 17.82 0.00 9.28 0.00 5.85 112.79

New tax and benefit system from April 1988 Married couple with two children aged 8 and 11
Gross earnings Tax N.I. Family credit Child benefit Rent Rent rebate Rates Rate rebate Fares to work Net weekly spending power
60.00 0.00 3.00 45.67 14.50 19.12 4.36 9.80 1.87 5.85 88.63
70.00 0.00 4.90 40.00 14.50 19.12 2.78 9.80 1.39 5.85 89.00
80.00 0.31 5.60 33.70 14.50 19.12 1.02 9.80 0.85 5.85 89.39
90.00 2.81 6.30 28.94 14.50 19.12 0.00 9.80 0.00 5.85 89.56
100.00 5.31 7.00 24.18 14.50 19.12 0.00 9.80 0.00 5.85 91.60
110.00 7.81 9.90 20.96 14.50 19.12 0.00 9.80 0.00 5.85 92.98

Gross earnings Tax N.I. Family credit Child benefit Rent Rent rebate Rates Rate rebate Fares to work Net weekly spending power
120.00 10.31 10.80 16.34 14.50 19.12 0.00 9.80 0.00 5.85 94.96
130.00 12.81 11.70 11.72 14.50 19.12 0.00 9.80 0.00 5.85 96.94
140.00 15.31 12.60 7.10 14.50 19.12 0.00 9.80 0.00 5.85 98.92
150.00 17.81 13.50 2.48 14.50 19.12 0.00 9.80 0.00 5.85 100.90
160.00 20.31 14.40 0.00 14.50 19.12 0.00 9.80 0.00 5.85 105.02
170.00 22.81 15.30 0.00 14.50 19.12 0.00 9.80 0.00 5.85 111.62
180.00 25.31 16.20 0.00 14.50 19.12 0.00 9.80 0.00 5.85 118.22

New Tax and Benefit system from April 1988 Married couple with three children aged 8, 11 and 15
Gross Earnings Tax N.I. Family credit Child benefit Rent Rent rebate Rates Rate rebate Fares to work Net weekly spending power
60.00 0.00 3.00 57.07 21.75 19.12 2.70 9.80 1.36 5.85 105.11
70.00 0.00 4.90 51.40 21.75 19.12 1.12 9.80 0.88 5.85 105.48
80.00 0.31 5.60 45.10 21.75 19.12 0.00 9.80 0.00 5.85 106.17
90.00 2.81 6.30 40.34 21.75 19.12 0.00 9.80 0.00 5.85 108.21
100.00 5.31 7.00 35.58 21.75 19.12 0.00 9.80 0.00 5.85 110.25
110.00 7.81 9.90 32.36 21.75 19.12 0.00 9.80 0.00 5.85 111.63
120.00 10.31 10.80 27.74 21.75 19.12 0.00 9.80 0.00 5.85 113.61
130.00 12.81 11.70 23.12 21.75 19.12 0.00 9.80 0.00 5.85 115.59
140.00 15.31 12.60 18.50 21.75 19.12 0.00 9.80 0.00 5.85 117.57
150.00 17.81 13.50 13.88 21.75 19.12 0.00 9.80 0.00 5.85 119.55
160.00 20.31 14.40 9.26 21.75 19.12 0.00 9.80 0.00 5.85 121.53
170.00 22.81 15.30 4.64 21.75 19.12 0.00 9.80 0.00 5.85 123.51
180.00 25.31 16.20 0.00 21.75 19.12 0.00 9.80 0.00 5.85 125.47

New Tax and Benefit system from April 1988 Married couple with four children aged 3, 8, 11 and 15
Gross Earnings Tax N.I. Family credit Child benefit Rent Rent rebate Rates Rate rebate Fares to work Net weekly spending power
60.00 0.00 3.00 63.12 29.00 19.12 1.04 9.80 0.85 5.85 116.24
70.00 0.00 4.90 57.45 29.00 19.12 0.00 9.80 0.00 5 85 116.78
80.00 0.31 5.60 51.15 29.00 19.12 0.00 9.80 0.00 5.85 119.47
90.00 2.81 6.30 46.39 29.00 19.12 0.00 9.80 0.00 5.85 121.51
100.00 5.31 7.00 41.63 29.00 19.12 0.00 9.80 0.00 5.85 123.55
110.00 7.81 9.90 38.41 29.00 19.12 0.00 9.80 0.00 5.85 124.93
120.00 10.31 10.80 33.79 29.00 19.12 0.00 9.80 0.00 5.85 126.91
130.00 12.81 11.70 29.17 29.00 19.12 0.00 9.80 0.00 5.85 128.89
140.00 15.31 12.60 24.55 29.00 19.12 0.00 9.80 0.00 5.85 130.87
150.00 17.81 13.50 19.93 29.00 19.12 0.00 9.80 0.00 5.85 132.85
160.00 20.31 14.40 15.31 29.00 19.12 0.00 9.80 0.00 5.85 134.83
170.00 22.81 15.30 10.69 29.00 19.12 0.00 9.80 0.00 5.85 136.81
180.00 25.31 16.20 6.07 29.00 19.12 0.00 9.80 0.00 5.85 138.79

New Tax and Benefit System from April 1988 Head of Family Classified as Long-Term Unemployed
Family Type Net Weekly Spending Power on Income Support

(£)
Single Person 30.29
Married Couple 48.34
Married Couple One Child Aged 11 72.97
Married Couple Two Children Aged 8 and 11 86.17
Married Couple Three Children Aged 8, 11 and 15 104.82
Married Couple Four Children Aged 3, 8, 11 and 15 117.40