§ Mr. Raisonasked the Chancellor of the Exchequer what percentage of average male national earnings was represented in 1973–74 and is estimated to be represented in 1977–78 following recent tax changes, by the tax threshold for a single person, married couple, and a married couple with one, two, three and four children, on a basis comparable with Written Answer,Official Report,20th July 1977, columns, 579–81.
§ Mr. Robert Sheldon,pursuant to his reply [Official Report, 8th November 1977; Vol. 938, c. 79], gave the following information:
275WThe figures are as follows:
TAX THRESHOLD AS A PERCENTAGE OF AVERAGE EARNINGS Year Single person Married couple Married couple with1 child under 11 Married couple 2 children under 11 Married couple with 3 children(2 under 11, (2 under 11 1 between11 and 16 Married couple with 4 children 2 between 11 and 16 % % % % % % 1973–74 … … 28.0 36.4 45.8 51.3 57.9 64.3 1977–78 … … 25.3 38.9 43.6 47.1 51.4 55.5 These figures have been calculated on the same basis as those given in reply to the hon. Member for Norfolk, North (Mr. Howell) on 20th July 1977 —[Vol. 935, c. 579–81 ]—except that the 1977–78 figures take account of the Chancellor's proposals of 26th October 1977 and the average weekly earnings figure has been updated to August 1977, the latest month for which a figure is available of the monthly index of average earnings. The earnings figures relate to full-time male manual workers aged 21 and over.