§ Mr. Ralph Howellasked the Chancellor of the Exchequer if he will publish a table showing the weekly value for standard rate taxpayers, per family and per person in the family, of the increases in tax allowances effective since last April, plus where appropriate the net weekly gain from the introduction of child benefits, for a single person, a single-wage married couple, a two-wage married couple, and for families with each of one, two, three and four children aged not over 11 years.
§ Mr. Robert SheldonThe figures for basic-rate taxpayers are as follows:
Weekly cash value of increased tax allowances, and introduction of child benefits where appropriate Weekly value per person in family £ £ Single person 1.37 1.37 Married couple 2.42 1.21 Married couple with the wife also working 3.79 1.90 Married couple with 1 child not over 11 2.74 0.91 Married couple with 2 children not over 11 2.74 0.68 Married couple with 3 children not over 11 2.74 0.55 Married couple with 4 children not over 11 2.74 0.46 The figures do not include the value of the reduction in the basic rate for 1977–78; the cash value of the increase in personal allowances between 1976–77 and 1977–78 has been calculated at the 1977–78 basic rate of 34 per cent.
For the married couples with children the figures take account of the replacement of taxable family allowances by tax-free child benefits. This and the fall in net income due to the reduction of child tax allowances have been calculated at the 1977–78 basic rate.
For the married couple with the wife earning it has been assumed that the wife's income is taxed at the basic rate.