§ Dr. McDonaldasked the Chancellor of the Exchequer if he will update the information on tax thresholds and break-even points in table 2A I of the Inland Revenue Statistics for 1980–81.
§ Mr. Peter Rees[pursuant to his reply, 15 January 1981]: The figures are shown opposite. For 1979–80 the earnings figures have been updated and are the averages of the figures obtained in the new earnings survey of the average weekly earnings of full time adult male manual workers at the April of the beginning and end of each year. For 1980–81 the estimated level of earnings for September
Tax Year Threshold ar current prices (index) Threshold at 1949–50 prices (1949–50=100) Threshold as percentage of average manual earnings Tax-free income at current prices Tax-free income at 1949–50 prices (index) (1949–50=100) Tax-free income as percentage of average income† Break-even point at current prices Break-even point at 1949–50 prices (index) (1949–50=100) Break-even point as percentage of average manual earnings £ per cent. £ per cent. £ per cent. Married man, two children under 11 1979–80 1,815 73.2 34.1 2,231 86.9 38.9 3,327 109.2 62.5 *1980–81 2,145 74.3 33.9 2,589 86.7 38.2 3,625 102.2 57.3 Married man with 4 children‡ 1979–80 1,815 55.1 34.1 2,647 74.3 43.0 4,713 102.3 88.6 *1980–81 2,145 55.7 33.9 3,034 73.0 42.0 5,108 95.2 80.7 * The estimates of average earnings in 1980–81 are provisional. † Average income is defined as the average earnings of a full-time adult male manual worker plus family allowance or child benefit as appropriate. ‡ Two children under 11; one child aged between 11 and 15; one child 16 or over.