§ Mr. Norman Lamontasked the Chancellor of the Exchequer (1) if he will list the tax-free income of (a) a single person, (b) a married couple without children, (c) a married couple with one child under 11 years, (d) a married couple with two children under 11 years, (e) a married couple with three children, two under 11 years, (f) a married couple with four children, two under 11 years, for each year since 1945; and if he will also list the value of each of these totals in real terms in 1945 prices;
(2) if he will update the table given to the hon. Member for Oldham, West (Mr. Meacher on tax thresholds. Official Report, 17 October 1973, column 216.
§ Mr. Robert Sheldon, pursuant to his reply [Official Report, 22 January 1979; Vol. 961, col. 27–31], gave the following information:
It is convenient to answer these two questions together. The actual thresholds and the thresholds at 1945–46 prices are as follows:
213W
Year Single Married Married 1 child aged under 11 Married 2 children aged under 11 Married 3 children, 2 under 11, 1 aged 11–16 Married 4 children, 2 under 11, 2 aged 11–16 £ £ £ £ £ £ 1972–73 … … 591 771 971 1,116 1,293 1,471 1973–74 … … 595 775 975 1,115 1,290 1,465 1974–75 … … 625 865 1,105 1,293 1,516 1,739 1975–76 … … 675 955 1,195 1,383 1,606 1,829 1976–77 … … 735 1,085 1,385 1,633 1,916 2,199 1977–78 … … 945 1,455 1,703 1,951 2,234 2,517 1978–79 … … 985 1,535 1,769 2,002 2,271 2,539
TAX THRESHOLDS AT 1945–46 PRICES Year Single Married Married 1 child aged under 11 Married 2 children aged under 11 Married 3 children, 2 under 11, 1 aged 11–16 Married 4 children, 2 under 11, 2 aged 11–16 £ £ £ £ £ £ 1945–46 … … 90 157 212 268 323 379 1946–47 … … 126 205 261 317 372 428 1947–48 … … 125 202 268 334 400 466 1948–49 … … 124 199 264 328 393 458 1949–50 … … 123 196 259 322 385 447 1950–51 … … 118 188 248 308 369 429 1951–52 … … 109 183 248 313 378 443 1952–53 … … 115 197 275 352 430 507 1953–54 … … 113 194 270 347 422 498 1954–55 … … 111 190 264 339 414 488 1955–56 … … 125 210 294 379 463 548 1956–57 … … 121 203 283 365 446 527 1957–58 … … 117 196 275 354 451 550 1958–59 … … 116 194 271 349 445 543 1959–60 … … 116 194 271 349 445 543 1960–61 … … 114 191 267 343 438 534 1961–62 … … 116 189 262 336 428 519 1962–63 … … 112 183 253 324 412 500 1963–64 … … 154 238 318 397 495 592 1964–65 … … 148 229 305 382 475 569 1965–66 … … 140 216 290 363 452 541 1966–67 … … 135 209 280 350 436 522 1967–68 … … 132 204 273 343 427 511 1968–69 … … 125 193 259 304 363 422 1969–70 … … 138 203 265 305 358 411 1970–71 … … 164 235 293 330 379 429 1971–72 … … 150 215 287 339 403 466 1972–73 … … 198 259 326 375 434 494 1973–74 … … 181 235 296 339 392 445 1974–75 … … 161 223 285 333 391 448 1975–76 … … 140 197 247 286 332 378 1976–77 … … 132 195 248 293 344 395 1977–78 … … 149 229 268 307 351 396 1978–79 … … 143 224 258 292 331 370 To convert the thresholds at 1945–46 prices to 1960–61 prices the figures should be multiplied by 1.686 but the relativities remain the same.
The price index used is the General Index of Retail Prices (all items) and the index given in Table 2 of the publication of "The Internal Purchasing Power of the Pound", issued by the Central Statistical Office, with an estimate for 1945–46. The indices refer to financial years except for 1978–79, for which the October 1978 figure has been used. The thresholds for 1977–78 and 1978–79 include child benefit in the 214W income of married couples where appropriate. The thresholds take account of earned income relief and family allowance deduction (clawback) where necessary.