Tax Refunds (Sickness and Unemployment) (Hansard, 6 July 1976)

§ Mr. Ralph Howell
asked the Chancellor of the Exchequer if he will publish a table showing for a married couple with three children the weekly value of tax refunds during sickness and unemployment, and the number of weeks for which these refunds will continue, assuming eligibility to benefit commences in weeks 10, 20, 30, 40 and 50 of the tax year and that previous weekly earnings were £25, £30, £40, £50, £60 and £70.

§ Mr. Robert Sheldon
Assuming the tax allowances proposed for 1976–77, the average weekly rate of tax rebate for a married man with three children not over 11 would be approximately £11.65. The maximum number of weeks for which refunds at this rate would continue is as follows:

Weekly earnings Maximum number of weeks rebate where employment ceased in week

£ 10 20 30 40 50

25 No tax liability.

30

40 2 4 6 8 2

50 5 10 15 12 2

60 8 16 22 12 2

70 11 22 22 12 2

§ Mr. Ralph Howell
asked the Chancellor of the Exchequer if he will publish a table showing, for each tax year since 1970–71 and including 1976–77, the weekly value of tax refunds and the maximum number of weeks for which they may be payable to an unemployed married man with three children, who previously earned (a) 100 per cent. of 521W average manual earnings, (b) 75 per cent. of average manual earnings and (c) 50 per cent. of average manual earnings.

§ Mr. Robert Sheldon
On the assumption that the children are not over 11 years the figures are approximately as shown in the table below:

Year Weekly earnings^* £ Average weekly rate of rebate Maximum number of weeks for which rebate will run

Average earnings £ £

1970–71 26.7 5.15 20

1971–72 29.5 5.75 18

1972–73 32.8 6.75 16

1973–74 38.1 6.70 21

1974–75 43.6 8.80 20

1975–76 55.7 9.55 26

1976–77† 65.6 11.65 25

Three-quarters average earnings

1970–71 20.0 5.15 10

1971–72 22.1 5.75 7

1972–73 24.6 6.75 4

1973–74 28.6 6.70 11

1974–75 32.7 8.80 9

1975–76 41.8 9.55 18

1976–77† 49.2 11.65 16

Half average earnings

1970–71 to 1974–75 No tax liability

1975–76 2"79 9.55 1

1976–77† No tax liability

^* Weekly earnings are the New Earnings Survey estimates of the average earnings of full-time male manual workers in April of each year, except for 1976–77 where the 1975 New Earnings Survey figures have been updated to April 1976 by the Index of Average Earnings.

† Assuming tax rates and allowances proposed for 1976–77.

Weekly earnings	Maximum number of weeks rebate where employment ceased in week
£	10	20	30	40	50
25	No tax liability.
30
40	2	4	6	8	2
50	5	10	15	12	2
60	8	16	22	12	2
70	11	22	22	12	2

Year	Weekly earnings^* £	Average weekly rate of rebate	Maximum number of weeks for which rebate will run
Average earnings	£	£
1970–71	26.7	5.15	20
1971–72	29.5	5.75	18
1972–73	32.8	6.75	16
1973–74	38.1	6.70	21
1974–75	43.6	8.80	20
1975–76	55.7	9.55	26
1976–77†	65.6	11.65	25
Three-quarters average earnings
1970–71	20.0	5.15	10
1971–72	22.1	5.75	7
1972–73	24.6	6.75	4
1973–74	28.6	6.70	11
1974–75	32.7	8.80	9
1975–76	41.8	9.55	18
1976–77†	49.2	11.65	16
Half average earnings
1970–71 to 1974–75	No tax liability
1975–76	2"79	9.55	1
1976–77†	No tax liability
^* Weekly earnings are the New Earnings Survey estimates of the average earnings of full-time male manual workers in April of each year, except for 1976–77 where the 1975 New Earnings Survey figures have been updated to April 1976 by the Index of Average Earnings.
† Assuming tax rates and allowances proposed for 1976–77.