HC Deb 16 July 1979 vol 970 cc368-71W
Mr. Field

asked the Chancellor of the Exchequer if he will update tables Q2 and Q3 of the Royal Commission on the distribution of income and wealth's report " Lower Incomes ".

Mr. Peter Rees

The figures are as follows:

CHANGES IN THE RELATIONSHIPS BETWEEN VARIOUS TAX THRESHOLDS
Changes in relativities as between various tax allowances and the married allowance; as between the non-pensioner and pensioner allowances for a single person, and as between the married and single pensioner allowances
United Kingdom Index numbers
Married allowance=100 Single allowance=100 Married age exemption/ allowance=100
Married with Married with Married with
one child two children three children Single age Single age
aged over 11 aged over 11 aged over 11 Age exemption/allowance exemption/ exemption/
Tax year Single Married and not over 16 and not over 16 and not over 16 Single Married allowance allowance
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
Index Index Index Index Index Index Index Index Index
1978–79 … … 64 100 109 118 126 84.7 135.2 132.0 62.6
1979–80 … … 64 100 100 100 100 84.8 135.3 132.2 62.7
CHANGES IN THE RELATIONSHIPS BETWEEN AVERAGE GROSS EARNINGS AND VARIOUS TAX THRESHOLDS
Various tax thresholds expressed as percentages of average annual (gross) earnings
United Kingdom Percentages
Allowances expressed as percentages of average annual (gross) earnings
Married Married Married
allowance plus allowance plus allowance plus
Annual rate allowance for allowance for allowance for
of average one child two children three children Age exemption/age allowances
earnings (gross) Single Married aged over 11 aged over 11 aged over 11 Single Married
Tax year in October (a) allowance allowance and under 16 (b) and under 16 (b) and under 16 (b) allowance allowance
(1) (2) (3) (4) (5) (6) (7) (8) (9)
1977–78 … … 3,790 24.9 38.4 44.5 49.9 55.3 33.0 52.1
1978–79 … … 4,342 22.7 35.4 38.5 41.6 44.7 29.9 47.8

The figures in tables Q2 and Q3 exclude the effect of both family allowance and child benefit, and for assistance the updated figures are on the same basis.