Child Tax Allowances

HC Deb 13 February 1979 vol 962 cc498-501W

Mr. Peter Bottomley

asked the Chancellor of the Exchequer if he will publish in the Official Report a table showing the value at constant prices of child tax allowances in each year since 1964 to a one, two and four child family on average earnings, half average earnings, two-thirds average earnings, one and a half times average earnings and double average earnings.

Mr. Robert Sheldon

The figures at 1964–65 prices are as shown in the tables below.

It has been assumed that in the one and two child family the children are aged under 11 and in the four child family two are under 11 and two aged between 11 and 16.

The price index used is the General Index of Retail Prices, all items.

Earnings are earnings of full-time male manual workers in October of each year to 1969–70; for 1970–71 they are the average of the earnings of full-time male manual workers in the April new earnings survey at the beginning and end of each year.

The figures take account where appropriate of the family allowance deduction —clawback. They are affected, of course, by the change, starting in 1977–78, from child tax allowances to tax-free child benefit.

VALUE OF CHILD TAX ALLOWANCES AT 1964–65 PRICES
		Half average earnings	Two-thirds average earnings	Average earnings	One and a half times average earnings	Twice average earnings
		One child	Two children	Four children	One child	Two children	Four children	One child	Two children	Four children	One child	Two children	Four children	One child	Two children	Four children
		£	£	£	£	£	£	£	£	£	£	£	£	£	£	£
1964–65	…	4.80	4.80	4.80	27.60	33.90	33.90	42.40	76.90	115.10	44.60	89.10	193.00	44.60	89.10	197.60
1965–66	…	10.79	10.70	10.70	30.30	44.30	44.30	45.20	82.10	136.10	45.20	90.40	200.40	45.20	90.40	200.40
1966–67	…	13.00	13.00	13.00	31.00	48.00	48.00	43.70	82.20	142.30	43.70	87.30	193.60	43.70	87.30	193.60
1967–68	…	16.60	16.60	16.60	31.00	47.40	54.70	42.70	84.80	149.90	42.70	85.40	189.20	42.70	85.40	189.20
1968–69	…	21.70	23.60	23.50	29.40	48.40	63.10	40.40	68.20	130.60	40.40	68.20	141.30	40.40	68.20	141.30
1969–70	…	28.00	30.90	30.90	31.40	48.80	74.70	38.40	62.90	127.00	38.40	62.90	128.40	38.40	62.90	128.40
1970–71	…	31.90	31.90	31.90	35.90	58.60	90.90	35.90	58.60	119.80	35.90	58.60	119.80	35.90	58.60	119.80
1971–72	...	41.60	44.00	44.00	41.60	71.90	100.20	41.60	71.90	145.90	41.60	71.90	145.90	41.60	71.90	145.90
1972–73	…	29.30	29.30	29.30	38.80	67.10	89.10	38.80	67.10	136.20	38.80	67.10	136.20	38.80	67.10	136.20
1973–74	…	35.10	50.30	50.30	35.10	59.60	112.40	35.10	59.60	121.00	35.10	59.60	121.00	35.10	59.60	121.00
1974–75	…	39.30	69.70	69.70	39.30	70.10	140.20	39.30	70.10	143.10	39.30	70.10	143.10	39.30	70.10	143.10
1975–76	…	33.40	59.60	85.70	33.40	59.60	121.80	33.40	59.60	121.80	33.40	59.60	121.80	43.00	74.60	144.70
1976–77	…	36.30	66.20	83.50	36.30	66.20	134.70	36.30	66.20	134.70	36.30	66.20	134.70	46.60	84.70	161.20
1977–78	…	20.20	37.70	53.90	20.20	37.70	79.90	20.20	37.70	79.90	20.20	37.70	79.90	23.70	44.30	88.30
1978–79*	…	7.00	14.00	33.00	9.30	18.50	43.50	9.30	18.50	43.50	9.30	18.50	43.50	9.30	18.50	43.50
*October 1978.