§ Mr. Ralph Howellasked the Chancellor of the Exchequer if he will update, in line with his Budget changes, the replies given to the hon. Member for Norfolk, North, Official Report 21 February, column 335, and 19 March, column 221, showing tax-free incomes and tax break-even points as percentages of average earnings in 1979–80 and 1980–81, and also comparing the new figures with post-November family income supplement and supplementary benefit entitlement levels for the same family types as in the previous replies.
§ Mr. Peter ReesThe figures are as follows:
147W
148W149W
SINGLE MARRIED COUPLE BREAK EVEN POINT AND TAX FREE INCOME BREAK EVEN POINT AND TAX FREE INCOME Break even point and tax free income As a percentage of average earnings of a manual worker As a percentage of supplementary benefit Break even point and tax free income As a percentage of average earnings of a manual worker As a percentage of supplementary benefit £ £ 1979–80 1,165 22.1 122.4 1,815 34.5 117.6 1980–81 1,375 — 124.1 2,145 — 119.2 BEARK EVEN POINT TAX FREE INCOME Beark even Point£ Tax free Income£ As a percentage of average earnings of a manual worker As a percentage of family income supplement As a percentage of supplementary benefit As a percentage of average earnings of a manual worker As a percentage of family income supplement As a percentage of supplementary benefit MARRIED COUPLE WITH ONE CHILD UNDER 11 YEARS 1979–80 … 2,633 2,023 50.0 900 142.9 36.9 69.5 109.8 1980–81 … 2,886 2,367 — 82.8 132.5 — 67.9 108.6 MARRIED COUPLE WITH ONE CHILD UNDER 11 YEARS 1979–80 … 3,327 2,231 63.2 105.8 155.5 39.3 70.9 104.3 1980–81 … 3,627 2,589 — 94.3 141.8 — 67.3 101.2 MARRIED COUPLE WITH THREE CHILDREN, TWO CHILDREN UNDER 11 YEARS ONE AGED 11–16 YEARS 1979–80 … 4,020 2,439 76.3 118.9 155.6 41.4 72.2 94.4 1980–81 … 4,367 2,812 — 103.7 139.7 — 66.8 90.0 MARRIED COUPLE WITH FOUR CHILDREN, TWO CHILDREN UNDER 11 YEARS ONE AGED 1–6 YEARS AND ONE OVER THE AGE 10 YEARS 1979–80 … 4,713 2,647 89.5 130.4 147.1 43.4 73.2 82.6 1980–81 … 5,108 3,034 — 111.6 134.2 — 66.3 79.7 For each year the post-November family income supplement and supplementary benefit entitlement are used in the calculations, as was done in the previous answer. The family income supplement levels used are those income levels below which the supplement becomes payable.
Figures for average earnings in 1980–81, on the same basis as in previous answers, will not be available until early next year.