HC Deb 04 May 1978 vol 949 cc253-4W
Mr. Ovenden

asked the Chancellor of the Exchequer how the combined value of child benefit, dependency allowances, child tax allowances and tax exemption for part of the dependency allowance for a widow with two children who is paying the standard rate of tax compares with the value of child tax allowances and child benefits paid to a married couple; what will be the corresponding figures from November 1978; and what they were in April 1974 and April 1976.

Mr. Robert Sheldon

, pursuant to his reply [Official Report, 20th April 1978; Vol. 948, c. 345], gave the following information:

The figures are as follows:

£ per week
Married couple Widow
April 1974 3.32 8.14
April 1976 4.66 12.49
April 1978 5.91 15.01
November 1978 7.31 16.74

These values take account of family allowance deduction, family allowance—and tax on family allowance where appropriate—child tax allowances, child benefit, widowed mother's allowances, tax exemption for part of the dependency allowance, and tax paid on widowed mother's dependency benefit. It is assumed in each case that there are two children under the age of 11.