§ Mr. Squireasked the Secretary of State for Social Services if he will provide a table showing the combined value of child tax allowances after clawback and family allowances or child benefit for each year since 1946 expressed at November 1981 prices, assuming an inflation rate of 12 per cent. in November if the actual rate is not known, for the first, second, third and each subsequent child aged under 11 years, 11 to 16 years and over 16 years in standard rate taxpaying families.
§ Mrs. ChalkerThe following table sets out the information readily available.
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Children under age 11 Children aged 11–15 Children aged 16 and over Date† 1st child 2nd child 3rd¶ 1st child 2nd child 3rd¶ 1st child 2nd child 3rd¶ April 1974 4.40 5.21 5.38 5.06 5.82 6.05 5.61 6.37 6.60 April 1975 3.85 5.33 5.33 4.40 5.90 5.90 4.87 6.37 6.37 April 1976 4.04 5.30 5.30 4.50 5.76 5.76 4.92 6.16 6.16 April 1977 3.88 4.44 4.44 4.27 4.84 4.84 4.61 5.18 5.18 April 1978 4.62 4.62 4.62 4.99 4.99 4.99 5.28 5.28 5.28 April 1979‡ 5.73 5.73 5.73 5.73 5.73 5.73 5.73 5.73 5.73 November 1980 5.32 5.32 5.32 5.32 5.32 5.32 5.32 5.32 5.32 November 1981 5.25 5.25 5.25 5.25 5.25 5.25 5.25 5.25 5.25 * The combined value of child tax allowance after clawback and family allowances/child benefit. † Based on the movement in the general index of retail prices as published by the Department of Employment, and assuming a 12 per cent. increase in the index between November 1980 and November 1981. ‡ Child tax allowances ceased after the 1978/79 tax year and uprating dates are shown from 1979 onwards. ¶ and subsequent children.