HC Deb 10 June 1974 vol 874 cc481-3W
Mr. Silvester

asked the Secretary of State for Social Services what would be the cost of increasing the family allowance for the third and subsequent children by 37p a week.

Mr. Robert C. Brown

The cost would be £51 million a year, or about £43 million a year if other social security benefits were reduced. About £12 million would be paid in income tax on the extra allowances.

Sir B. Rhys Williams

asked the Secretary of State for Social Services if she will publish tables comparable to those published in reply to Written Questions Nos. 26 and 27 on 17th May—[c. 571–76.]—showing the effects of increasing family allowances, with and without accompanying withdrawal in child tax allowances, for single-parent families with one, two and four children;

Mr. Robert C. Brown,

pursuant to his reply [OFFICIAL REPORT, 24th May, 1974; Vol. 874, c. 336], circulated the following information:

CASE 1: £1 FAM per child, present tax scheme, clawback £52 per child.

Loss/Gain in Net Income
Single Parent Families with Children under 11
Family Earnings 1 Child 2 Children 4 Children
(£)
20 -0.32 0.26 0.34
25 0.11 -0.31 0.32
30 0.11 0.16 -0.94
35 0.29 0.16 0.15
40 0.34 0.41 0.15
50 0.34 0.41 0.40
60 0.34 0.41 0.40
80 0.34 0.41 0.40
100 0.34 0.41 0.40
150 0.04 0.09 0.09
200 -0.16 -0.12 -0.11

CASE 2: £1 FAM per child, no child tax allowance, FAM tax-free.

Loss/Gain in Net Income
Single Parent Families with Children under 11
Family Earnings 1 Child 2 Children 4 Children
(£)
20 -0.87 -1.47 -1.47
25 -0.50 -2.04 -3.13
30 -0.75 -0.97 -4.39
35 -0.57 -1.57 -3.30
40 -0.52 -1.32 -2.10
50 -0.52 -1.32 -3.05
60 -0.52 -1.32 -3.05
80 -0.52 -1.32 -3.05
100 -0.52 -1.32 -3.05
150 -1.26 -2.46 -4.97
200 -1.67 -3.15 -6.18

CASE 3: £2 FAM per child, present tax scheme, clawback £52 per child.

Loss/Gain in Net Income
Single Parent Families with Children under 11
Family Earnings 1 Child 2 Children 4 Children
(£)
20 -0.32 0.27 1.68
25 0.55 -0.12 0.42
30 0.55 1.04 0.82
35 0.96 0.99 0.99
40 1.01 1.75 2.45
50 1.01 1.75 3.08
60 1.01 1.75 3.08
80 1.01 1.75 3.08
100 1.01 1.75 3.08
150 0.56 1.13 2.17
200 0.26 0.72 1.57

CASE 4: £2 FAM per child, no child tax allowance, FAM tax free.

Loss/Gain in Net Income
Single Parent Families with Children under 11
Family Earnings 1 Child 2 Children 4 Children
(£)
20 -0.85 -0.80 -0.13
25 0.02 -1.19 -1.71
30 0.02 -0.03 -1.31
35 0.43 -0.08 -0.50
40 0.48 0.68 0.32
50 0-48 0.68 0.95
60 0.48 0.68 0.95
80 0.48 0.68 0.95
100 0.48 0.68 0.95
150 -0.26 -0.46 -0.97
200 -0.67 -1.15 -2.18
Rent and Rates Rent Rates
£ £
Family size:
1 child 3.15 1.21
2 children 3.55 1.36
4 children 3.57 1.37
Work expenses:—£0.65

NOTES:

(l)The principal social benefits involved are Family Income Supplement, Rent and Rate Rebates, Free School Meals and Free Welfare Milk.

(2) The ages of the children are taken as: 1 child family—age 3. 2 children family ages 3 and 8. 4 children family ages 2, 4, 6 and 8.

(3)In all cases it is assumed that the additional personal tax allowance for single parents continues.