HC Deb 04 June 1980 vol 985 cc733-4W
Mr. Andrew F. Bennett

asked the Chancellor of the Exchequer if it is his

Thousands
Families with children Single persons
Marginal rate Total Men Women Married couples Childless people Total
30 480 230 250 5,980 14,130 20,590
40 120 150 280
45 90 110 200
50 10 10 Negligible 50 70 120
55 20 30 50
60 20 50 70
Total 490 240 250 6,280 14,540 21,310

Notes:

  1. 1. The numbers are given before rounding for convenience, but are not accurate to the detail shown. They include small revisions to the figures given to the hon. Member on 3 April.—[Vol. 982, c. 327.]
  2. 2. Childless people are single persons and married couples without dependent children.
  3. 3. Married couples are counted as one.
  4. 4. Figures for families with children are based on those claiming child tax allowances in 1977–78, projected forward to 1980–81.
  5. 5. Where a husband and wife elect to be taxed separately, the marginal rate has been rated to be the husband's marginal rate.

intention when short-term benefits are brought into taxation to keep the dependant's additions, payable for children, free of tax; if not, how taxing them will affect the relationship between these benefits and child benefit; and what are his intentions with regard to the taxation of supplementary benefit scale rates for children amongst people who also claim short-term benefits.

Mr. Peter Rees

I refer the hon. Member to the answers I gave to my hon. Friend the Member for Norfolk, North (Mr. Howell) on 20 May—[Vol. 985, c. 128–29]—and to the hon. Member for Barking (Miss Richardson) on 15 April.—[Vol. 982, c. 613.]