HC Deb 08 March 1977 vol 927 c521W
Mr. Ralph Howell

asked the Chancellor of the Exchequer if he will compare the

Total income Weekly value of tax allowances in 1946–47 Weekly value of tax allowances in 1946–47 revalued at 1976 prices Weekly value of tax allowances in 1976–77
£ £ £
(a) Single Person
50 per cent. of average manual earnings … 0.61 3.28 4.95
(0.78) (4.19)
100 per cent. of average manual earnings … 0.98 5.23 4.95
(1.32) (7.04)
150 per cent. of average manual earnings … 0.98 5.23 5.52
(1.49) (7.95)
200 per cent. of average manual earnings … 0.98 5.23 7.07
(1.66) (8.86)
300 per cent. of average manual earnings … 0.98 5.23 9.19
(2.00) (10.67)
(b) Married Couple
50 per cent. of average manual earnings … 0.68 3.66 7.30
(0.85) (4.56)
100 per cent. of average manual earnings … 1.49 7.95 7.30
(1.83) (9.77)
150 per cent. of average manual earnings … 1.58 8.46 7.87
(2.08) (11.12)
200 per cent. of average manual earnings … 1.58 8.46 10.25
(2.26) (12.09)
300 per cent. of average manual earnings … 1.58 8.46 13.56
(2.60) (13.91)
(c) Married Couple with Wife earning
50 per cent, of average manual earnings … 0.68 3.66 12.25
(0.85) (4.56)
100 per cent. of average manual earnings … 1.87 10.01 12.25
(2.21) (11.83)
150 per cent. of average manual earnings … 2.52 13.46 12.82
(3.02) (16.11)
200 per cent. of average manual earnings … 2.54 13.55 16.61
(3.22) (17.18)
300 per cent. of average manual earnings … 2.54 13.55 21.93
(3.55) (19.00)
The value of the allowances in 1946–47 includes the value of the relief given for employees' national insurance contributions. The figures in brackets take account of the effect of earned income relief.
The price indices used are the index of prices of consumer goods and services for 1946, given in Table 2 of the CSO publication "The Internal Purchasing Power of the Pound" and the average general index of retail prices for the calendar year 1976.
Average manual earnings in 1946 are taken from the Department of Employment's October 1946 survey of the average earnings of full-time adult male manual workers. For 1976, the April New Earnings Survey estimate of the average earnings of similar workers has been updated to December 1976 by the index of average earnings.