§ Mr. Pardoeasked the Chancellor of the Exchequer if he will estimate for the current tax year and for 1975–76 the revenue forgone by child allowance over 16 years, 11 to 16 years and under 11 years, respectively, and the percentage of this which is at higher rates of tax.
§ Mr. Robert SheldonThe estimates are as follows:
(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; and if he will distinguish for the current year between the position which will obtain if there is acceptance of a 3 per cent, pay ceiling and the position if this ceiling is not accepted.
§ Mr. Robert SheldonThe figures are given in the table below:
333W
§ Mr. Ralph Howellasked the Chancellor of the Exchequer if he will publish a table showing for a married couple with two children not over 11 years of age 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 £30, £40, £50, £60 and £70.
§ Mr. Robert SheldonAssuming the conditional and unconditional tax allowances proposed for 1976–77, the average weekly rate of tax rebate for a married man with two children not over 11 would be approximately £10.50. The maximum number of weeks for which refunds at this rate would continue, is as follows:
Maximum number of weeks rebate, where employement ceased in week: Weekly earnings 10 20 30 40 50 £ £ £ £ £ £ 30* — — — — — 40 3 6 10 12 2 50 6 13 20 12 2 60 10 20 22 12 2 70 13 26 22 12 2 * No tax liability 1976–77.