HC Deb 25 March 1974 vol 871 c45W
Mr. David Steel

asked the Chancellor of the Exchequer if he will publish in the OFFICIAL REPORT what the tax threshold was as a percentage of average earnings for (a) a single man, (b) a married man, (c) a married man with two children, and (d) a married man with four children for the year 1972–73.

Dr. Gilbert

The figures are:

per cent.
Single man 31.8
Married man 41.4
Married man with two children 57.4
Married man with four children 67.4

NOTES:

(1) The children are assumed to be under 11.

(15) The threshold used takes account of family allowances and clawback where appropriate.