HC Deb 01 February 1979 vol 961 cc524-7W
Mr. Peter Bottomley

asked the Secretary of State for Social Services if he will publish a table showing the combined value of child tax allowances, after claw back, and family allowances/child benefit for the years 1946, 1950, 1955, 1960, 1964 and each subseequent year until 1979, taking into account the proposed changes in child benefit and child tax allowances, for the first, second, third and each subsequent child, aged under 11, 11 to 16 and over 16 years in standard tax-paying families expressed at November 1978 prices.

Mr. Deakins

The information is as follows I regret the table does not show the value of child support for the years prior to 1971 because (a) child tax allowances were not age related until 1958; and (b) calculations for the years 1960–70 cannot be obtained without disproportionate expense:

COMBINED VALUE TO STANDARD RATE TAXPAYER OF CHILD TAX ALLOWANCES, AFTER CLAWBACK, AND FAMILY ALLOWANCES/CHILD BENEFIT FOR EACH CHILD EXPRESSED AT NOVEMBER 1978 PRICES (£)
August 1946 April 1950 April 1955 April 1960 April 1964 April 1965 April 1966 April 1967 April 1968 April 1969
Married couple with:
1 child under 11 … … 2.98 3.20 3.91 3.10 3.15 3.16 3.05 2.96 2.83 2.68
2 Children under 11 … 3.54 3.69 4.53 3.66 3.64 3.64 3.52 3.41 3.35 3.10
3 Children under 11 … 3.70 3.85 4.75 3.94 3.90 3.87 3.74 3.63 3.59 3.30
4 Children under 11 … 3.80 3.93 4.85 4.10 4.04 3.99 3.85 3.88 3.70 3.41
April 1970 April 1971 April 1972 April 1973 April 1974 April 1975 April 1976 April 1977 April 1978 April 1979
Married couple with:
1 child under 11 … … 2.54 2.96 2.78 2.53 2.90 2.54 2.66 2.56 3.05 3.84
2 children under 11 … 2.93 3.36 3.16 2.85 3.17 3.03 3.07 2.75 3.05 3.84
3 children under 11 … 3.13 3.55 3.34 3.00 3.30 3.19 3.21 2.81 3.05 3.84
4 children under 11 … 3.23 3.64 3.43 3.08 3.36 3.27 3.28 2.84 3.05 3.84
1 child 11–15 … … — 3.42 3.22 2.99 3.34 2.90 2.97 2.82 3.29 3.84
2 child 11–15 … … — 3.83 3.60 3.30 3.59 3.40 3.38 3.00 3.29 3.84
3 child 11–15 … … — 4.02 3.78 3.45 3.72 3.56 3.52 3.07 3.29 3.84
4 child 11–15 … … — 4.12 3.87 3.52 3.78 3.64 3.59 3.10 3.29 3.84
1 children 16 plus … … — 3.90 3.67 3.36 3.70 3.22 3.25 3.04 3.49 3.84
2 children 16 plus … … — 4.30 4.04 3.67 3.95 3.71 3.65 3.22 3.49 3.84
3 children 16 plus … … — 4.49 4.22 3.82 4.08 3.87 3.79 3.29 3.49 3.84
4 children 16 plus … … — 4.64 4.36 3.91 4.15 3.96 3.86 3.32 3.49 3.84
The April 1979 child benefit rates have been deflated to November 1978 prices to reflect a year-on-year inflation rate of 8.5 per cent. for April 1979. This figure is in line with the Industry Act forecast published in the November 1978 Economic progress Report.