§ Mr. Ralph Howellasked the Chancellor of the Exchequer if he will publish a table showing the weekly value of tax refunds, assuming previous weekly earnings of £25, £35, £45, £55, £65, £75, £85 and £95 for single people, for married couples and for families with each of one, two, three and four children, who are in receipt of short-term national insurance benefits; and if he will show at what level of previous weekly earnings tax refunds in each of the above mentioned set of family circumstances exceed £4.95, £7.30, £9.35, £10.50, £11.65 and £13.45, respectively.
§ Mr. Robert SheldonTax refunds for the basic rate taxpayer depend on family circumstances and the week of the tax year and not on previous weekly earnings. The figures are as follows:
national average wage, 75 per cent., 150 per cent, and 200 per cent, of the national average wage after deduction of income taxes and national insurance contributions and the additions of family allowances and FIS, where the earner was 391W single, married with two and with four children; and what are the comparable figures at the latest available date.
§ Mr. Robert SheldonThe, latest available figure in the index of average earnings is for August 1976. For comparative purposes an August figure has also been used also for 1970. The earnings
NET INCOMES IN £ PER WEEK Average male earnings ¾ Average male earnings 1½ Times average male earnings Twice average male earnings August 1970— Single earner … … 21.93 16.88 32.46 42.99 Married men … … 23.04 17.99 33.57 44.10 Married with 2 children … … 25.15 20.10 35.67 46.20 Married with 4 children … … 27.66 22.61 38 19 48.72 August 1976— Single earner … … 49.72 38.52 73.00 93.51 Married men … … 52.07 40.88 75.50 96.88 Married with 2 children … … 56.74 45.54 80.17 102.70 Married with 4 children … … 62.02 50.83 85.46 108.65 None of these taxpayers is eligible for FIS payments.