§ Mr. Austin Mitchellasked the Chancellor of the Exchequer whether he will publish in the Official Report a table showing for 1978–79 and for 1984–85, the amount of tax and full rate national insurance payable (a) by a single female parent with two children on average female earnings and on 75 per cent. of such earnings, (b) a married female in the same circumstances who is the only earner and (c) a married man earning the same amount with a non-earning wife.
§ Mr. MooreInformation is in the following table. Figures for income tax in 1978–79 include the effect of child tax allowances and are therefore not directly comparable with the corresponding figures for 1984–85.
631Win 1984–85 on a revenue-neutral full year basis if it were to be made taxable; and what further increase could be made if the increase were to be offset in full against social security and housing benefits.
§ Mr. MooreAs recently stated in an answer to my hon. Friend the Member for Horsham (Mr. Hordern) on 2 April 1984, at column 365, the yield from taxing child benefit would be about £1.1 billion in a full year at 1984–85 income levels and assuming the income tax allowances proposed in my right hon. Friend's Budget statement and the November 1983 child benefit rate of £6.50 per week.
If this yield were applied to increasing taxable child benefit the revenue-neutral increase would be about £2.40 per week taking into account the further income tax yield on this increase. A further increase of £1 per week could be made if the first increase were to be offset in full against social security (including housing) benefits and also taking into account of the further income tax yield which would be generated.