Social Security Contributions (Hansard, 11 June 1979)

§ Mr. Ralph Howell
asked the Secretary of State for Social Services if he will publish a table comparing the levels of employers' and employees' social security contributions in each Organisation of Economic Co-operation and Development country.

§ Mr. Prentice
The following information shows, in respect of the nine member States of the EEC, the levels of contribution as at 1 January 1978 in general social security schemes for employed persons. Where contributions are levied separately for different benefits they have been aggregated to show the total amounts payable under the scheme, and where the earnings limits up to which they are levied vary from one benefit to another the total rates shown apply only up to the lowest of those earnings limits. Details of the limits and of the contributions payable for individual benefits are contained in the comparative social security tables for member States of the European Communities prepared by my Department, a copy of which is in the Library of the House.

§ Mr. Field
asked the Secretary of State for Social Services what would be the cost of raising child benefit to equal the age-related benefit given to the children of supplementary benefit claimants.

§ Mr. Prentice
Of the order of £1,250 million.

§ Mr. Field
asked the Secretary of State for Social Services to what level child 115W benefit must be raised in November to equal the value of family support provided in (a) 1955 and (b) 1971.

§ Mr. Prentice
The following table provides a comparison of the level of family support in 1955, 1971 and April 1979 and is based on the retail price index for April 1979, the latest date for which figures are available:

COMBINED VALUE TO BASIC RATE TAXPAYER OF CHILD TAX ALLOWANCES AFTER CLAWBACK, AND FAMILY ALLOWANCES OR CHILD BENEFIT EXPRESSED AT APRIL 1979 PRICES^*

Value per child (£)

April 1955† April 1971 April 1979

Married couple with:

1 child under 11 4.14 3.13 4.00

2 children under 11 4.79 3.55 4.00

3 children under 11 5.03 3.75 4.00

4 children under 11 5.13 3.85 4.00

^* Based on the movement in the general index of retail prices as published by the Department of Employment.

† The value was, of course, less for persons not paying tax or paying any of the three reduced rates of tax in 1955.

COMBINED VALUE TO BASIC RATE TAXPAYER OF CHILD TAX ALLOWANCES AFTER CLAWBACK, AND FAMILY ALLOWANCES OR CHILD BENEFIT EXPRESSED AT APRIL 1979 PRICES^*
Value per child (£)
	April 1955†	April 1971	April 1979
Married couple with:
1 child under 11	4.14	3.13	4.00
2 children under 11	4.79	3.55	4.00
3 children under 11	5.03	3.75	4.00
4 children under 11	5.13	3.85	4.00
^* Based on the movement in the general index of retail prices as published by the Department of Employment.
† The value was, of course, less for persons not paying tax or paying any of the three reduced rates of tax in 1955.