HC Deb 03 July 1979 vol 969 cc542-5W
Mr. Ralph Howell

asked the Chancellor of the Exchequer if he will publish a table comparing tax thresholds with supplementary benefit levels, including an allowance for housing, in January 1965, 1970, 1975, 1979 and 1980, and for each of a single person, a single-wage married couple, a two-wage married couple, and single-wage couples with between one and four children, including teenage children; and if he will show the tax thresholds as a percentage of supplementary benefit levels in every case.

Mr. Peter Rees

The figures are as follows.

The estimated rent addition is based on those in receipt of supplementary benefit who are unemployed. Figures for rent addition are not yet available for January 1979 and 1980. The supplementary benefit figures exclude exceptional circumstances additions.

The weekly tax thresholds for January 1979 and 1980 include child benefit where appropriate and for earlier years

SINGLE PERSON
A B C
Weekly tax threshold Supplementary benefit A/B × 100 Supplementary benefit plus rent addition A/C × 100
£ £ % £ %
1965 … 5.48 3.175 172.6 4.5 121.8
1970 … 6.31 4.8 131.4 7.11 88.7
1975 … 12.02 8.4 143.1 11.63 103.3
1979 … 18.94 15.55 121.8
1980 … 22.4 18.3 122.4
SINGLE WAGE COUPLE
A B C
Weekly tax threshold Supplementary benefit A/B × 100 Supplementary benefit plus rent addition A/C × 100
£ £ % £ %
1965 … 8.46 5.225 161.9 6.84 123.7
1970 … 9.27 7.85 118.1 10.76 86.1
1975 … 16.63 13.65 121.8 17.45 95.3
1979 … 29.52 25.55 115.5
1980 … 34.9 29.7 117.5
TWO WAGE MARRIED COUPLE
A B C
Weekly tax threshold Supplementary benefit A/B × 100 Supplementary benefit plus rent addition A/C × 100
£ £ % £ %
1965 … 13.94 5.225 266.8 6.84 203.8
1970 … 15.58 7.85 198.5 10.76 144.8
1975 … 28.65 13.65 209.9 17.45 164.2
1979 … 48.46 25.55 189.7
1980 … 57.31 29.7 193.0
SINGLE WAGE COUPLE WITH ONE CHILD
A B C
Weekly tax threshold Supplementary benefit A/B × 100 Supplementary benefit plus rent addition A/C × 100
£ £ % £ %
1965 … 11.3 6.2 182.2 7.87 143.6
1970 … 12.11 9.25 130.9 12.28 98.6
1975 … 21.25 16.05 132.4 20.57 103.3
1979 … 34.02 29.95 113.6
1980 … 38.9 34.9 111.5
SINGLE WAGE COUPLE WITH Two CHILDREN
A B C
Weekly tax threshold Supplementary benefit A/B × 100 Supplementary benefit plus rent addition A/C × 100
£ £ % £ %
1965 … 14.13 7.35 192.2 9.02 156.6
1970 … 13.92 10.9 127.7 13.98 99.6
1975 … 24.87 18.95 131.2 23.83 104.4
1979 … 38.5 35.25 109.2
1980 … 42.9 41.15 104.2

take account of earned income relief and family allowance deduction (clawback) where necessary.

The ages of the children used in the calculations are one child aged 3, two children aged 3 and 8, three children aged 3, 8 and 13 and four children aged 3, 8, 13 and 15.

SINGLE WAGE COUPLE WITH THREE CHILDREN
A B C
Weekly tax threshold Supplementary benefit A/B × 100 Supplementary benefit plus rent addition A/C × 100
£ £ % £ %
1965 … 17.6 8.75 201.1 10.42 168.9
1970 … 16.35 13.1 124.8 16.23 100.7
1975 … 29.15 23.3 125.1 27.93 104.4
1979 … 43.67 43.2 101.1
1980 … 46.9 50.5 92.9