§ Mr. Ralph Howellasked the Chancellor of the Exchequer if he will publish a table showing for a married man with four 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 SheldonAssuming the tax rates and allowances proposed for
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Year Weekly earnings* Average weekly rate of rebate Maximum number of weeks for which rebate will run £ £ Average earnings— 1970–71 26.7 5.85 16 1971–72 29.5 6.65 13 1972–73 32.8 7.70 11 1973–74 38.1 7.60 17 1974–75 43.6 10.10 15 1975–76 55.7 10.75 23 1976–77† 65.6 13.25 22 Three-quarters average earnings— 1970–71 20.0 5.85 4 1971–72 22.1 No tax liability 1972.73 24.6 1973–74 28.6 7.60 6 1974–75 32.7 10.10 3 1975–76 41.8 10.75 13 1976–77† 49.2 13.25 12 Half average earnings— 1970–71 to 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. 1976–77 the average weekly rate of tax rebate for a married man with four children, two not over 11 years of age and two over 11 but not over 16, would be approximately £13.25. 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 … … -* 1 1 2 2 50 … … 3 6 9 12 2 60 … … 5 11 17 12 2 70 … … 8 16 22 12 2 * One refund of £7.35 only.
§ Mr. Ralph Howellasked 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 four children who previously earned (a) 100 per cent. of average manual earnings, (b) 75 per cent. of average manual earnings and (c) 50 per cent. of average manual earnings.
§ Mr. Robert SheldonOn the assumption that two of the children are not over 11 years of age, and that the other two are over 11 but not over 16, the figures are approximately as shown in the table below: