HC Deb 30 June 1976 vol 914 cc204-5W
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 one child not over 11 years, 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 Sheldon

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 4.65 23
1971–72 29.5 4.65 24
1972–73 32.8 5.65 22
1973–74 38.1 5.65 26
1974–75 43.6 7.05 26
1975–76 55.7 8.05 30
1976–77† 65.6 9.35 30
Three-quarters average earnings:
1970–71 20.0 4.65 14
1971–72 22.1 4.65 15
1972–73 24.6 5.65 12
1973–74 28.6 5.65 17
1974–75 32.7 7.05 18
1975–76 41.8 8.05 23
1976–77† 49.2 9.35 23
Half average earnings:
1970–71 13.4
1971–72 14.8 No tax liability
1972–73 16.4
1973–74 19.1 5.65 1
1974–75 21.8 7.05 1
1975–76 27.9 8.05 9
1976–77† 32.8 9.35 9
* 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 rates and allowances proposed for 1976–77.