§ Mr. Ralph Howellasked the Chancellor of the Exchequer if he will publish a table showing tax thresholds as a percentage of average male manual earnings, in each year since 1949–50, and for each of a single person, a single-wage married couple, a two-wage married couple, and single-wage married couples with each of one child aged under 11 years, two children aged 12 and 8 years, three children aged 14, 12 and 8 years, and four children aged 16, 14, 12 and 8 years.
§ Mr. Peter Rees,pursuant to his reply [Official Report, 10 July 1979],gave the following answer:
For years up to 1969–70 the earnings figures are based on the Department of Employment's estimates of the average earnings of full-time adult male manual workers in October of each year. From 1970–71 to 1977–78 the figures used are the average of the new earnings survey estimates of the earnings of full-time adult male manual workers for April at the start and finish of each income tax year. To give estimated figures for 1978–79 and 1979–80 the April 1978 new earnings survey has been updated to October 1978 and March 1979 by the monthly index of average earnings.
The tax thresholds take account of the effects of earned income relief and of the amount of the family allowance deduction—"clawback"—where appropriate; they include tax-free child benefit. The denominator includes family allowance or child benefit, so that the figures represent the proportion of family income of a man on average earnings which can be received before the tax becomes payable.
The figures are as follows:
557W558W
TAX THRESHOLD AS A PERCENTAGE OF AVERAGE MANUAL EARNINGS Single person Per cent. Married couple Per cent. Two wage married couple Per cent. Married couple with 1 child under 11 Per cent. Married couple with 2 children aged 12 and 8 Per cent. Married couple with 3 children aged 14, 12 and 8 Per cent. Married couple with 4 children aged 16, 14, 12 and 8 Per cent. 1949–50 … … … … 39.4 62.8 100.0 83.0 99.7 115.4 130.0 1950–51 … … … … 37.3 59.6 94.9 78.8 94.8 109.8 123.9 1951–52 … … … … 33.8 56.9 88.6 77.1 94.4 110.9 126.3 1952–53 … … … … 35.3 60.3 93.3 83.6 103.4 121.6 138.6 1953–54 … … … … 33.3 56.9 88.0 78.9 97.1 113.7 129.0 1954–55 … … … … 30.9 52.7 81.5 73.1 90.2 106.0 120.7 1955–56 … … … … 32.9 55.2 86.2 77.2 96.0 113.4 129.8 1956–57 … … … … 31.0 51.9 80.9 72.5 90.3 106.4 121.6 1957–58 … … … … 29.4 49.1 76.6 68.7 90.4 110.0 132.5 1958–59 … … … … 28.9 48.3 75.3 67.5 88.8 108.1 130.3 1959–60 … … … … 27.4 45.7 71.3 63.9 84.3 102.8 124.1 1960–61 … … … … 25.5 42.6 66.4 59.5 78.6 96.2 116.3 1961–62 … … … … 25.6 41.6 64.9 57.6 75.8 92.6 112.0 1962–63 … … … … 24.7 40.2 62.8 55.8 73.4 89.9 108.6 1963–64 … … … … 32.8 50.5 81.0 67.5 86.1 103.3 122.9 1964–65 … … … … 30.4 46.7 74.9 62.4 79.8 95.9 114.3 1965–66 … … … … 27.8 43.0 70.7 57.4 73.6 88.7 106.0 1966–67 … … … … 26.8 41.5 68.2 55.4 71.0 85.7 102.5 1967–68 … … … … 25.5 39.4 64.8 52.7 67.6 81.6 97.2 1968–69 … … … … 23.7 36.6 60.2 48.9 58.0 69.8 83.2 1969–70 … … … … 25.4 37.4 62.7 48.8 56.5 67.3 79.6 1970–71 … … … … 28.6 41.0 69.6 51.1 57.9 67.5 78.5 1971—–72 … … … … 25.8 37.0 62.8 49.3 58.6 63.5 83.1 1972–73 … … … … 32.1 41.9 74.0 52.7 56.3 65.1 82.4 1973–74 … … … … 28.0 36.5 64.5 45.9 53.0 59.6 67.2 1974–75 … … … … 24.2 33.5 57.7 42.8 50.5 57.8 66.0 1975–76 … … … … 21.5 30.4 51.9 38.0 44.0 49.8 56.1 1976–77 … … … … 20.7 30.5 51.2 39.0 45.8 52.6 59.8 1977–78 … … … … 23.9 36.8 60.7 42.5 48.6 54.5 60.8 1978–79 … … … … 22.1 34.4 56.6 38.5 43.1 47.5 52.2 1979–80 … … … … 24.7 38.5 63.2 41.1 43.5 45.7 47.7