HC Deb 24 February 1971 vol 812 cc175-6W
Mr. Meacher

asked the Chancellor of the Exchequer what would be the net overall loss to the Exchequer from substituting a universal flat rate of £500 earned income allowance for the present proportionate allowances, and what would be the differential effect of the new proposal as against the present arrangement for a married man with two children earning, respectively, £500, £1,000, £2,000, £5,000, £10,000 and £20,000 per year.

Mr. Patrick Jenkin

The cost would be about £1000 million. The effects in the examples specified would be as follows:

Married man, with two children under 11. (Reduction in tax — Increase in tax +).

Earnings
£pa. £p
500 (already not liable)
1,000 -62.46
2,000 -17.50
5,000 +195.98
10,000 +748.12
20,000 +931.87

NOTE:

The change in tax has been calculated using present income tax allowances but with a standard rate of 38.75 per cent. at present surtax rates.

Mr. Meacher

asked the Chancellor of the Exchequer if the present two-ninths and one-ninth earned income allowance were withdrawn, what level of flat-rate earned income allowance would this permit for the current workforce.

Mr. Patrick Jenkin

Something in the region of £350.