§ Mr. Peter Bottomleyasked the Chancellor of the Exchequer if he will publish in the Official Report a table which (a) shows the level of child tax allowances for each year since 1964, (b) expresses these values at April 1978 prices, and (c) expresses these values as a percentage of the single person's and married man's tax allowances.
§ Mr. Robert SheldonThe figures are as follows:
47W48W49W
Child tax allowances Allowances at April 1978 prices Child tax allowance as a percentage of single persons allowance Child tax allowance as a percentage, of married persons allowance Year Aged under 11 Aged under 11 to 16 Aged over 16 Aged under 11 Aged 11 to 16 Aged over 16 Aged under 11 Aged 11 to 16 Aged over 16 Aged under 11 Aged 11 to 16 Aged over 16 £ £ £ £ £ £ per cent per cent per cent per cent per cent per cent 1964–65 … 148 180 212 511 621 731 57.6 70.0 82.5 36.0 43.8 51.6 1965–66 … 148 180 212 486 592 697 52.3 63.6 74.9 33.9 41.2 48.5 1966–67 … 148 180 212 470 571 673 52.3 63.6 74.9 33.9 41.2 48.5 1967–68 … 148 180 212 459 559 658 52.3 63.6 74.9 33.9 41.2 48.5 1968–69 … 148 180 212 435 529 623 52.3 63.6 74.9 33.9 41.2 48.5 1969–70 … 148 180 212 414 503 593 45.1 54.9 64.6 30.7 37.3 44.0 1970–71 … 148 180 212 386 470 553 35.4 43.1 50.7 24.7 30.1 35.5 1971–72 … 199 231 264 475 552 630 47.6 55.3 63.2 33.3 38.6 44.1 1972–73 … 199 231 264 444 515 588 33.7 39.1 44.7 25.8 30.0 34.2 1973–74 … 200 235 265 403 474 534 33. 39.5 44.5 25.8 30.3 34.2 1974–75 … 240 275 305 411 471 522 38.4 44.0 48.8 27.7 31.8 35.3 1975–76 … 240 275 305 330 378 419 35.6 40.7 45.2 25.1 28.8 31.9 1976–77 … 300 335 365 358 399 435 40.8 45.6 49.7 27.6 30.9 33.6 1977–78 … 196 231 261 205 241 273 20.7 24.4 27.6 13.5 15.9 17.9 1978–79 … 100 135 165 97 131 160 10.2 13.7 16.8 6.5 8.8 10.7 They are, of course, affected in the last two years by the withdrawal of child tax allowances as the child benefit scheme is introduced.
For years prior to 1973–74, the child tax allowances and the allowances at April 1978 prices take account of earned income relief.
The price index used is the General Index of Retail Prices, all items. The tax year average has been used for all years except 1978–79 where October 1978 is used.
The child tax allowances shown are for the first child. For the years 1968–69 to 1976–77 the child tax allowance in respect of the second and subsequent children were reduced by the family allowance deduction (clawback). The deduction per child, not taking account of earned income relief, was £36 in 1968–69, £42 in years 1969–70 to 1972–73, £60 in 1973–74 and £52 in years 1974–75 to 1976–77.
In 1977–78, the first year of the changeover to child benefit, the allowance for
IDENTIFIABLE PUBLIC EXPENDITURE 1977–78* £ million at current price Industrial innovation England Scotland Wales United Kingdom† General industrial R and D … 38 § 3 44 Department of Energy non-nuclear R and D … 6 1 — 7 Aircraft and aero engine general R and D programme … 19 — — 19 Concorde … 48 § § 48 RB 211 … −6 — — −6 Other aircraft and aero engine projects and assistance … 5 — — 5 Space … 4 — — 4 Nuclear‡ … 98 29 § 128 Total … 212 36 1 249 * Provisional figures. † Excludes expenditure not allocated to countries and includes any expenditure allocated to Northern Ireland. ‡ Receipts from the sale of uranium ore are not allocated to countries. § Less than £0.5 million. The figures are independently rounded to the nearest £1 million and may not sum to totals.