HC Deb 24 July 1980 vol 989 c382W
Mr. Ralph Howell

asked the Chancellor of the Exchequer if he will update the reply given to the hon. Member for Norfolk, North, Official Report, 18 April 1978, column 120, showing tax-free incomes, or tax break-even points, in 1980–81 for each of a single person, a married couple and couples with one child, two, three and four children, by comparison with 1949–50, and also the new figures which would be necessary to restore the 1949–50 ratios with average male manual earnings, together with the estimated cost of making this change.

Mr. Peter Rees

The figures of tax-free income for 1949–50 and 1980–81 for a single person, married couple and couples with two and four children have already been given to the hon. Member and are to be published in "Inland Revenue Statistics 1980". Figures for married couples with one child and three children are as follows:

Tax-free income
Married one child
1949.50 308
1980.81 2,367
Mailed three children
1949.50 458
1980.81 2,812

No earnings figures for 1980–81 are currently available on which to base the calculation of the new figures required.