§ Mr. Ralph Howellasked the Chancellor of the Exchequer if he will publish tables for each year since 1945–46, showing for each of a single person, a married couple, a married couple with one child aged 14 years, a married couple with two children aged 17 years and 14 years, a married couple with three children aged 17 years, 14 years, and 10 years and a married couple with four children aged 17 years, 14 years, 12 years and 10 years, tax
TAX THRESHOLD AS A PERCENTAGE OF AVERAGE EARNINGS Year Single person Married couple Married couple with 1 child under 11 Married couple with 2 children under 11 Married couple with 3 children (2 under 11, 1 between11 and 16) Married couple with 4 children (2 under 11, 2 between 11 and 16) 1978–79 22.7 35.4 39.5 43.4 47.9 52.1 I regret that figures for families with children of other combinations of ages could only be provided at disproportionate cost.
In the answer referred to, account is taken both of family allowance and child benefit. The thresholds represent the amount of income which may be received before liability to tax arises—income here includes family allowance or child benefit where appropriate. When these are expressed as a percentage of earnings, the earnings figures include family allowance or child benefit as was noted in the Answers.