HC Deb 08 March 1976 vol 907 cc96-102W
Mr. Ralph Howell

asked the Secretary of State for Social Services, further to the reply given to the hon. Member for Norfolk, North on 10th November 1975—Official Report, columns 540 to 545—if she will confirm that for purposes of entitlement to free school meals, rent rebates and rate rebates income tax refunds to people on short-term welfare benefits are always treated as income.

Mr. O'Malley

I am sorry that, in answering the hon. Member's earlier Question on 10th November 1975, it was incorrectly assumed that income tax refunds are treated as income for the purposes of entitlement to rent rebates and rate rebates. These schemes are in fact based on gross income, and have no regard to the claimant's tax position. The free school meals scheme is however based on net parental income, and income tax refunds should be taken into account. The following tables give figures for the case where the man is unemployed for all the relevant family sizes on the basis of these two assumptions, and should be substituted for the equivalent tables in my earlier answer.

(1) SINGLE MAN—RENT £3.61, RATES £1.37
UNEMPLOYED
£ per week
Normal Earnings U.B. Tax Refund Rent Rebate Rate Rebate Net Weekly Spending Power Number of weeks tax refunds payable
25 … … … … 13.70 4.75 3.61 1.37 18.45 14
30 … … … … 14.89 4.75 3.61 1.31 19.58 14
35 … … … … 16.07 4.90 3.42 1.22 20.63 14
40 … … … … 17.27 4.90 3.12 1.12 21.43 14
45 … … … … 18.08 4.90 2.91 1.06 21.97 14
50 … … … … 18.61 4.90 2.78 1.02 22.33 14
55 … … … … 19.14 4.90 2.65 0.97 22.68 14
60 … … … … 19.68 4.90 2.51 0.93 23.04 14
65 … … … … 20.21 4.90 2.38 0.89 23.40 14
70 … … … … 20.47 4.90 2.33 0.87 23.59 14
(2) MAN, WIFE, NO CHILDREN—RENT £3.61, RATES £1.37
UNEMPLOYED
£ per week
Normal Earnings U.B. Tax Refund Rent Rebate Rate Rebate Net Weekly Spending Power Number of weeks tax refunds payable
25 … … … … 18.00 6.50 3.61 1.37 24.50 14
30 … … … … 18.17 6.50 3.61 1.37 24.67 14
35 … … … … 21.18 6.50 3.61 1.37 27.68 14
40 … … … … 24.17 6.50 3.49 1.24 30.42 14
45 … … … … 24.98 6.65 3.29 1.18 31.12 14
50 … … … … 25.51 6.65 3.16 1.14 31.48 14
55 … … … … 26.04 6.65 3.02 1.09 31.82 14
60 … … … … 26.58 6.65 2.89 1.05 32.19 14
65 … … … … 27.11 6.65 2.76 1.01 32.55 14
70 … … … … 27.37 6.65 2.69 0.99 32.72 14

(3) MAN, WIFE ONE CHILD—RENT £4 .13, RATES £1.58
UNEMPLOYED
£ per week
Normal Earnings U.B. Tax Refund FIS Rent Rebate Rate Rebate Free Welfare Milk Net Weekly Spending Power Number of weeks tax refund payable
25 … … … 21.50 8.15 3.30 4.13 1.58 0.49 33.44 4
30 … … … 21.50 8.25 0.80 4.13 1.58 0.49 31.04 12
35 … … … 21.50 8.25 — 4.13 1.58 0.49 30.24 14
40 … … … 24.23 8.25 — 4.13 1.58 — 32.48 14
45 … … … 27.25 8.25 — 4.13 1.49 — 35.41 14
50 … … … 29.01 8.40 — 3.74 1.35 — 36.79 14
55 … … … 29.54 8.40 — 3.61 1.31 — 37.15 14
60 … … … 30.08 8.40 — 3.47 1.27 — 37.51 14
65 … … … 30.61 8.40 — 3.34 1.23 — 37.87 14
70 … … … 30.87 8.40 — 3.28 1.20 — 38.04 14
(4) MAN, WIFE AND 2 CHILDREN—RENT £4.33, RATES £1.64, FAMILY ALLOWANCE £1 .50
UNEMPLOYED
£ per week
Normal Earnings U.B. Tax Refund FIS Rent Rebate Rate Rebate Free School Meals Free Welfare Milk Net Weekly Spending Power Number of weeks tax refund payable
25 … … … 23.50 — 4.30 4.33 1.64 0.75 0.49 30.54 —
30 … … … 23.50 8.95 1.80 4.33 1.64 0.75 0.49 36.99 8
35 … … … 23.50 8.95 — 4.33 1.64 — 0.49 34.44 14
40 … … … 24.23 8.95 — 4.33 1.64 — 0.49 35.17 14
45 … … … 27.25 8.95 — 4.33 1.64 — — 37.70 14
50 … … … 30.28 9.10 — 4.32 1.53 — — 40.76 14
55 … … … 31.54 9.10 — 4.00 1.43 — — 41.60 14
60 … … … 32.08 9.10 — 3.87 1.39 — — 41.97 14
65 … … … 32.61 9.10 — 3.74 1.34 — — 42.32 14
70 … … … 32.87 9.10 — 3.67 1.32 — — 42.49 14

(5) MAN, WIFE AND 3 CHILDREN—RENT £4.33, RATES £1 .64, FAMILY ALLOWANCE £3.00
UNEMPLOYED
£ per week
Normal Earnings U.B. Tax Refund FIS Rent Rebate Rate Rebate Free School Meals Free Welfare Milk Net Weekly Spending Power Number of weeks tax refund payable
25 … … … 25.50 — 5.30 4.33 1.64 1.50 0.49 35.79 —
30 … … … 25.50 5.60 2.80 4.33 1.64 1.50 0.49 38.89 3
35 … … … 25.50 10.00 0.30 4.33 1.64 1.50 0.49 40.79 10
40 … … … 25.50 10.00 — 4.33 1.64 — 0.49 38.99 14
45 … … … 27.25 10.15 — 4.33 1.64 — 0.49 40.89 14
50 … … … 30.28 10.15 — 4.33 1.64 — — 43.43 14
55 … … … 33.30 10.15 — 4.33 1.54 — — 46.35 14
60 … … … 34.08 10.15 — 4.14 1.47 — — 46.87 14
65 … … … 34.61 10.15 — 4.01 1.43 — — 47.23 14
70 … … … 34.87 10.15 — 3.95 1.41 — — 47.41 14
(6) MAN, WIFE AND 4 CHILDREN—RENT £4.94, RATES £1.88, FAMILY ALLOWANCE £4.50
UNEMPLOYED
£ per week
Normal Earnings U.B. Tax Refund FIS Rent Rebate Rate Rebate Free School Meals Free Welfare Milk Net Weekly Spending Power Number of weeks tax refund payable
25 … … … 27.50 — 6.30 4.94 1.88 2.25 0.49 41.04 —
30 … … … 27.50 — 3.80 4.94 1.88 2.25 0.49 38.54 —
35 … … … 27.50 10.85 1.30 4.94 1.88 2.25 0.49 46.89 6
40 … … … 27.50 10.85 — 4.94 1.88 — 0.49 43.34 12
45 … … … 27.50 10.85 — 4.94 1.88 — 0.49 43.34 14
50 … … … 30.28 10.85 — 4.94 1.88 — 0.49 46.12 14
55 … … … 33.30 10.85 — 4.94 1.88 — — 48.65 14
60 … … … 36.08 10.85 — 4.78 1.71 — — 51.10 14
65 … … … 36.61 10.85 — 4.65 1.67 — — 51.46 14
70 … … … 36.87 10.85 — 4.58 1.65 — — 51.63 14