Tax Refunds (Hansard, 17 June 1976)

§ Mr. Ralph Howell
asked the Chancellor of the Exchequer if he will publish a table showing for a married couple without 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

Maximum number of weeks rebate, where employment ceased in week:

Weekly earnings 10 20 20 30 40 50

£30 … … … 4 4 8 12 12 2

£40 … … … 9 9 18 22 12 2

£50 … … … 13 13 27 22 12 2

£60 … … … 18 18 32 22 12 2

£70 … … … 23 23 32 22 12 2

§ Mr. Ralph Howell
asked the Chencellor 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 without children, who pre-

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

£ £

(a) Average earnings:

1970?71 … … 26.7 3.70 29

1971–72 … … 29.5 3–50 31

1972–73 … … 32.8 4.50 28

1973–74 … … 38.1 4.50 31

1974–75 … … 43.6 5.50 32

1975–76 … … 55.7 6.45 34

1976–77† … … 65.7 7.35 35

(b) Three-quarters average earnings:

1970–71 … … 20.0 3.70 22

1971–72 … … 22.1 3.50 24

1972–73 … … 24.6 4.50 20

1973–74 … … 28.6 4.50 24

1974–75 … … 32.7 5.50 25

1975–76 … … 41.8 6.45 29

1976–77† … … 49.3 7.35 29

(c) Half average earnings:

1970–71 … … 13.4 3.70 7

1971–72 … … 14.8 3.50 11

1972–73 … … 16.4 4.50 4

1973–74 … … 19.1 4.50 11

1974–75 … … 21.8 5.50 12

1975–76 … … 27.9 6.45 17

1976–77† … … 32.9 7.35 18

^* 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 NES figures have been updated to March 1976 by means of the Index of Average Earnings.

† Assumes conditional and unconditional Budget proposals.

234W
that previous weekly earnings were £25, £30, £40, £50, £60 and £70.

§ Mr. Robert Sheldon
Assuming the tax rates and allowances proposed for 1976–77 the average weekly rate of tax rebate for a married man without children will be approximately £7.35. The maximum number of weeks for which refunds at this rate would continue is as follows:
viously 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 Sheldon
The figures are aproximately as shown in the table below:

				Maximum number of weeks rebate, where employment ceased in week:
Weekly earnings	10	20	20	30	40	50
£30	…	…	…	4	4	8	12	12	2
£40	…	…	…	9	9	18	22	12	2
£50	…	…	…	13	13	27	22	12	2
£60	…	…	…	18	18	32	22	12	2
£70	…	…	…	23	23	32	22	12	2

Year	Weekly earnings^*	Average weekly rate of rebate	Maximum of number of weeks for which rebate will run
	£	£
(a) Average earnings:
1970?71	…	…	26.7	3.70	29
1971–72	…	…	29.5	3–50	31
1972–73	…	…	32.8	4.50	28
1973–74	…	…	38.1	4.50	31
1974–75	…	…	43.6	5.50	32
1975–76	…	…	55.7	6.45	34
1976–77†	…	…	65.7	7.35	35
(b) Three-quarters average earnings:
1970–71	…	…	20.0	3.70	22
1971–72	…	…	22.1	3.50	24
1972–73	…	…	24.6	4.50	20
1973–74	…	…	28.6	4.50	24
1974–75	…	…	32.7	5.50	25
1975–76	…	…	41.8	6.45	29
1976–77†	…	…	49.3	7.35	29
(c) Half average earnings:
1970–71	…	…	13.4	3.70	7
1971–72	…	…	14.8	3.50	11
1972–73	…	…	16.4	4.50	4
1973–74	…	…	19.1	4.50	11
1974–75	…	…	21.8	5.50	12
1975–76	…	…	27.9	6.45	17
1976–77†	…	…	32.9	7.35	18
^* 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 NES figures have been updated to March 1976 by means of the Index of Average Earnings.
† Assumes conditional and unconditional Budget proposals.