§ Mr. Ralph Howellasked the Chancellor of the Exchequer if he will publish figures comparing the annual value of the tax threshold with the annual value of supplementary benefit entitlement, including rent and rates, 521W for each of a single householder, married couple, and a married couple with one child aged 12 years, two children aged 15 and 13 years, three children aged 16, 14 and 12 years, and four child
Single person Married couple Married couple with one child Tax Threshold Supplementary Benefit level Tax Threshold Supplementary Benefit level Tax Threshold Supplementary Benefit level £ £ £ £ £ £ January— 1970 … 328 369.72 483 559.52 662 672.36 1971 … 418 405.08 598 614.12 778 737.88 1972 … 418 433.16 598 651.04 829 783.12 1973 … 592 482.56 772 726.44 1,003 874.12 1974 … 595 555.88 775 787.80 1,010 948.48 1975 … 625 604.76 865 907.40 1,140 1,129.44 1976 … 675 851.88 955 1,230.84 1,230 1,496.04 1977 … 735 956.80 1,085 1,440.04 1,420 1,716.00 1978 … 945 1,040.00 1,455 1,643.20 1,738 1,965.60
Married couple with two children Married couple with three children Married couple with four children Tax Threshold Supplementary Benefit level Tax Threshold Supplementary Benefit level Tax Threshold Supplementary Benefit level £ £ £ £ £ £ January— 1970 … 788 797.16 946 937.56 1,040 1,025.96 1971 … 904 878.28 1,062 1,013.48 1,156 1,094.08 1972 … 1,007 967.72 1,216 1,126.32 1,362 1,230.32 1973 … 1,180 1,084.72 1,390 1,261.52 1,535 1,378.52 1974 … 1,185 1,198.60 1,390 1,365.52 1,530 1,476.80 1975 … 1,363 1,415.96 1,616 1,629.16 1,804 1,752.40 1976 … 1,453 1,849.64 1,706 2,141.36 1,894 2,314.00 1977 … 1,703 2,121.60 2,016 2,470.00 2,264 2,672.80 1978 … 2,021 2,418.00 2,334 2,818.40 2,582 3,052.40 NOTES:
1. The tax threshold is for the income tax year in which that January falls and relates to earned income. It represents the level beyond which income (including family allowance or child benefit) becomes liable to tax.
2. The figures for supplementary benefits includes an addition for rent and rates based on the average estimated amount allowed to an unemployed person in each family status in each year. The figures for January 1977 and January 1978 are estimated. The weekly figures have been multiplied by 52 to get the annual figure.
3. It has been assumed that the children are aged 12; 15 and 13; 16, 14 and 12; and 16, 14, 12 and 10; respectively.