§ Mr. Fieldasked the Chancellor of the Exchequer if he will publish in the Official Report for each year from 1945 to 1980 the tax threshold for (a) a married man with two children, (b) a married man with no children and (c) a single man (i) as a sum of money, (ii) as an index (1945 = 100) and (iii) as a percentage of average male manual earnings.
§ Mr. RidleyInformation for 1945–46 to 1948–49 is as follows. Information for later years is contained in the tables in section 2A of "Inland Revenue Statistics 1980" and appendix C of "Inland Revenue Statistics 1981". Copies of both publications are in the Library.
98Wof charges by main public expenditure programme in 1981–82 showing (a) gross expenditure calculated on the basis that all income specific to the programme, whether ordinarily described as charges, contributions, fees or sales, is not netted off, (b) all such income specific to the programme, (c) net expenditure calculated on this basis and (d) the programme total calculated on present conventions about netting off.
§ Mr. BrittanThe only incomes identified in the public expenditure survey are certain charges for goods and services and proceeds from the sales of land and buildings. The repayment of loans previously made by the Government are netted of new gross lending but not separately identified. A further discussion of the charges netted off public expenditure was given in the Treasury memorandum "Public Expenditure—Gross or Net Presentation", published as minutes of evidence in memoranda on the control of public expenditure to the Expenditure Committee, Session 1977–78 HC 196 (Memoranda). The following table shows gross expenditure, income from fees, charges and sales and the net expenditure for each of the main programmes in 1981–82 in "The Government's Expenditure Plans 1982–83 to 1984–85"—Cmnd. 8494. No information is collected under any other definition of income.
99W
Threshold at current prices £ Threshold at 1949–50 prices* Threshold as percentage of average manual earnings single person 1945–46 90 † 28.6 1946–47 129 103.4 41.1 1947–48 137 102.1 41.2 1948–49 144 101.4 40.1 Married man without children 1945–46 157 † 49.8 1946–47 209 104.7 66.5
Threshold at current prices £ Threshold at 1949–50 prices* Threshold as percentage of average manual earnings 1947–48 221 103.4 66.4 1948–49 231 101.7 64.4 Married man with two children under 11 1945–46 268 † 85.0 1946–47 314 99.2 100.00 1947–48 352 103.8 105.8 1948–49 368 102.2 102.6 * Index: 1949–50 = 100 per cent. † Not applicable.