§ Mr. Fieldasked the Chancellor of the Exchequer if he will express the tax-free income for (a) a single tax payer, (b) a married couple, (c) a married couple with one child, (d) a married couple with two children and (e) a married couple with four children as a percentage of (i) the supplementary benefit scale rate and, where appropriate, (ii) the eligibility level for the family income supplement for the November of each year since 1978.
§ Mr. Ridley[pursuant to his reply, 17 March 1983, c.239]: Tax-free income does not fully allow for the transition from child tax allowances to child benefit—1978–79 was the last year in which child tax allowances were generally available. For families with children the following table also shows the break-even point, that is the level of income at which net liability to income tax arises, after deducting the value of child benefit from the amount of tax due. For families without children, the level of tax-free income is equal to the break-even point.
131W
- (i) Tax-free income and (ii) break-even point as a percentage of
- (a) the ordinary weekly scale rate of supplementary benefit—including child heating addition where appropriate
- (b) the prescribed amount for family income supplement.
Single person Married couple Married couple with 1 child aged 3 years Married couple with 2 children aged 3 and 8 years Married couple with 4 children and 3, 8, 11 and 16 years (a) (a) (a) (b) (a) (b) (a) (b) 1978 (i) 122 117 116 75 113 79 100 88 (ii) 137 88 147 103 155 136 1979 (i) 122 118 109 69 102 71 83 73 (ii) 135 86 146 102 145 127 1980 (i) 124 119 106 69 100 69 81 68 (ii) 132 85 144 99 140 119 1981 (i) 114 109 98 63 94 63 76 64 (ii) 124 79 138 93 137 114 1982 (i) 117 113 101 64 96 64 78 64 (ii) 127 81 141 94 139 114