HC Deb 12 December 1984 vol 69 c494W
Sir Brandon Rhys Williams

asked the Chancellor of the Exchequer if he will publish figures showing tax break-even points, defined as the income levels at which tax paid equals state pension received, for each of a single pensioner and a married pensioner, in each year since 1979–80.

Mr. Moore

The information is as follows for taxpayers over 65 receiving the standard rate of national insurance retirement pension. The operation of the investment income surcharge in years before 1984–85 affects the figures for married couples. The table shows minimum and maximum figures.

Levels of total income at which liability to income tax equals receipt of national insurance pension
£ per annum
Single Married
Minimum* Maximum
1979–80 5,179 7,418 7,755
1980–81 6,022 8,519 9,000
1981–82 6,369 9,227 9,923
1982–83 7,124 10,259 10,892
1983–84 7,918 11,308 12,028
1984–85 8,342 12,779 12,779
* Assuming that all income other than national insurance retirement pension is investment income.
Assuming that all income is earned.