Personal Allowances and Taxation (Hansard, 6 December 1984)

§ Mr. Squire
asked the Chancellor of the Exchequer if he will publish for the tax years 1983–84 and 1984–85 the following information for (i) a single person, (ii) a married man without children, (iii) a married man with two children aged under 11 years, (iv) a married man with four children and (v) a two-child family where the wife is in paid employment: (a) the tax threshold at current prices, (b) the tax threshold at 1949–50 prices (index 1949–50=100), (c) the tax threshold as a percentage of average manual earnings, (d) tax-free income at current prices, (e) tax-free income at 1949–50 prices (index 1949–50=100), (f) tax-free income as a percentage of average income, (g) break-even point at current prices, (h) break-even point at 1949–50 prices (index 1949–50=100) and (i) break-even point as a percentage of average manual earnings.

§ Dr. McDonald
asked the Chancellor of the Exchequer if he will publish for 1983–84 and 1984–85 the following information for (i) a single person, (ii) a married man without children, (iii) a married man with two children aged under 11 years, (iv) a married man with four children: (a) the tax threshold at current prices, (b) the tax threshold at 1949–50 prices (index 1949–50=100), (c) the tax threshold as a percentage of average manual earnings, (d) tax-free income at current prices, (e) tax-free income at 1949–50 prices (index 1949–50=100), (f) tax-free income as a percentage of average income, (g) break-even point at current prices, (h) break-even point at 1949–50 247W prices (index 1949–50=100) and (i) break-even point as a percentage of average manual earnings, in the light of the latest information on earnings levels.

§ Mr. Moore
[pursuant to his reply, 29 November 1984, c. 579]: The information is in the table.

Single man Married man without children Married man with 2 children under 11 Married mad with 4 children under 11, child 11–16, child over 16

1983–84 1984–85 1983–84 1984–85 1983–84 1984–85 1983–84 1984–85

(a) Tax threshold at current prices £ 1,785 2,005 2,795 3,155 2,795 3,155 2,795 3,155

(b) Tax threshold at 1949–50 prices^* 126.0 134.9 123.2 132.6 77.6 83.5 58.1 62.6

(c) Tax threshold as percentage of average manual earnings 23.4 24.7 36.6 38.9 36.6 38.9 36.6 38.9

(d) Tax free income at current prices £ 1,785 2,005 2,795 3,155 3,428 3,844 4,061 4,534

(e) Tax free income at 1949–50 prices^* 126.0 134.9 123.2 132.6 92.2 98.4 78.4 83.3

(f) Tax free income as percentage of average income 23.4 24.7 36.6 38.9 41.5 43.6 45.7 47.7

(g) Break even point at current prices £ 1,785 2,005 2,795 3,155 4,905 5,453 7,016 7,750

(h) Break even point at 1949–50 prices^* 126.0 134.9 123.2 132.6 110.8 117.6 104.9 110.5

(i) Break even point as percentage of average manual earnings 23.4 24.7 36.6 38.9 64.3 67.2 92.0 95.5

^* 1949–50=100.

	Single man	Married man without children	Married man with 2 children under 11	Married mad with 4 children under 11, child 11–16, child over 16
	1983–84	1984–85	1983–84	1984–85	1983–84	1984–85	1983–84	1984–85
(a) Tax threshold at current prices £	1,785	2,005	2,795	3,155	2,795	3,155	2,795	3,155
(b) Tax threshold at 1949–50 prices^*	126.0	134.9	123.2	132.6	77.6	83.5	58.1	62.6
(c) Tax threshold as percentage of average manual earnings	23.4	24.7	36.6	38.9	36.6	38.9	36.6	38.9
(d) Tax free income at current prices £	1,785	2,005	2,795	3,155	3,428	3,844	4,061	4,534
(e) Tax free income at 1949–50 prices^*	126.0	134.9	123.2	132.6	92.2	98.4	78.4	83.3
(f) Tax free income as percentage of average income	23.4	24.7	36.6	38.9	41.5	43.6	45.7	47.7
(g) Break even point at current prices £	1,785	2,005	2,795	3,155	4,905	5,453	7,016	7,750
(h) Break even point at 1949–50 prices^*	126.0	134.9	123.2	132.6	110.8	117.6	104.9	110.5
(i) Break even point as percentage of average manual earnings	23.4	24.7	36.6	38.9	64.3	67.2	92.0	95.5
^* 1949–50=100.