§ Mr. Gouldasked the Chancellor of the Exchequer (1) what was the value of the under-11 child tax allowance and family allowance child benefit for one, two and four-child families expressed as a percentage of gross average male manual earnings in 1946–47, 1950–51, 1955–56, 1960–61, 1963–64, 1964–65, 1968–69 and each subsequent year, including 1978–79;
(2) what was the value of the 11 to 16 child tax allowance and family allowance child benefit for one, two and four-child families expressed as a percentage of gross average male manual earnings in 1946–47, 1950–51, 1955–56, 1960–61, 1963–64, 1964–65, 643W 1968–69 and each subsequent year, including 1978–79.
VALUE OF THE CHILD TAX ALLOWANCE AND FAMILY ALLOWANCE/CHILD BENEFIT AS A PERCENTAGE OF GROSS EARNINGS OF MANUAL WORKERS Children under 11 Years Children between 11 and 16 Years One Child Two Children Four Children One Child Two Children Four Children 1946–47 … … 4.5 9.3 14.7 4.5 9.3 14.7 1950–51 … … 3.9 9.3 16.5 3.9 9.3 16.5 1955–56 … … 4.1 10.2 17.8 4.1 10.2 17.8 1960–61 … … 4.1 9.6 19.8 5.2 11.0 19.8 1963–64 … … 4.3 10.1 19.1 5.1 11.5 19.1 1964–65 … … 4.5 9.8 19.9 5.3 11.4 19.9 1968–69 … … 4.0 9.1 20.0 4.8 10.9 23.0 1969–70 … … 3.7 8.5 18.6 4.5 10.1 21.8 1970–71 … … 3.2 7.5 16.5 4.0 8.9 19.3 1971–72 … … 3.7 8.5 18.4 4.3 9.6 20.7 1972–73 … … 3.2 7.4 16.1 3.8 8.5 18.2 1973–74 … … 2.8 6.3 13.7 3.3 7.3 15.7 1974–75 … … 3.1 6.7 14.2 3.5 7.6 16.0 1975–76 … … 2.7 6.4 13.8 3.1 7.2 15.4 1976–77 … … 3.0 6.8 14.6 3.3 7.5 15.9 1977–78 … … 3.0 6.4 13.3 3.3 7.0 14.5 1978–79 … … 3.7 7.5 14.9 4.0 8.0 16.0 Earnings are earnings of full-time male manual workers in October of each year to 1969–70; for 1970–71 to 1977–78 they are the average of the earnings of full-time male manual workers in the April new earnings survey at the beginning and end of each year.
The assumed level of average earnings for 1978–79 has been obtained by updating to October 1978 the new earnings survey estimate of average earnings of full-time male manual workers in April, taking account of movements in a centred three-month moving average of the whole-economy index of average earnings of all employees.
The figures take account where appropriate of the family allowance deduction—clawback—and earned income relief.