HC Deb 28 June 1979 vol 969 cc311-2W
Mr. Carter-Jones

asked the Chancellor of the Exchequer what would be the gross income and the income tax payable in the financial year 1979–80 of a couple with two children if the husband receives invalidity pension with maximum invalidity allowance and mobility allowance and the wife is earning £45 per week; what would be the tax payable on the same gross income if it comprised (a) just income from the husband's earnings, child benefit and mobility allowance and (b) income from the husband's earnings, child benefit mobility allowance and housewives' non-contributory invalidity pension;

family income supplement level in every case.

Mr. Peter Rees

The figures are given in the table.

It has been assumed that the children are all under 11 years except for the married couple with three and four children where one child and two children respectively are between the ages of 11 and 16 years.

The tax thresholds for 1972 and 1975 take account of family allowance deduction (clawback). For 1979 and 1980 it includes the value of the tax-free child benefit.

"Family income supplement level" is the maximum level of income at which any family income supplement is payable.

and what would the husband's gross income—including mobility allowance and child benefit—need to be to retain the same net family income if he, and not his wife, was in employment (i) if his wife were entitled to housewives' non-contributory invalidity pension and (ii) if she were not.

Mr. Peter Rees

I will let the hon. Member have a reply as soon as possible.