§ Mr. Ralph Howellasked the Chancellor of the Exchequer if he will compare the value of single, married and child tax allowances in 1946 and 1976.
§ Mr. Robert SheldonThe figures are as follows:
1946–47 1976–77 £ £ Single Person's Allowance 129 735 Married Person's Allowance 209 1,085 Child Tax Allowance: Child not over 11 57 300 (248) Child over 11 but not over 16 57 335 (283) Child over 16 57 365 (313) The figures for 1946–47 take account of the effect of earned income relief and the relief given for national insurance contributions The figures in brackets are net of the family allowance deduction ("clawback").