HC Deb 07 March 1984 vol 55 cc580-1W
Mr. Ralph Howell

asked the Chancellor of the Exchequer if he will publish a table for January 1984, showing the thresholds, including child benefit where appropriate, for each of the 25 per cent., 30 per cent., 40 per cent., and 45 per cent. tax bands, for a single person, a single-wage married couple, and single-wage couples with each of one child aged 13 years, two children aged 10 and 13 years, three children aged 10, 13 and 15 years and four children aged eight, 10, 13 and 15 years; and if he will express the figures as a percentage of the appropriate supplementary benefit entitlement levels.

Mr. Moore

The information is given in the following table. The 25 per cent. band is no longer in force.

Income (including child benefit) at which liability to tax arises at:
Ordinary supplementary benefit scale rate 30 per cent. 40 per cent. 45 per cent.
£ £ £ £
Per cent, of supplementary benefit scale rate 124 per cent. 769 per cent. 884 per cent.
Married Couple (one earner) plus one child aged 13
Amount £ per week 57.20 60.25 341.02 391.02
Per cent, of supplementary benefit scale rate 105 per cent. 596 per cent. 684 per cent.
Married Couple (one earner) plus two children aged 10 and 13
Amount £ per week 66.35 66.75 347.52 397.52
Per cent, of supplementary benefit scale rate 101 per cent. 524 per cent. 599 per cent.
Married Couple (one earner) plus three children aged 10, 13 and 15
Amount £ per week 80.05 73.25 354.02 404.02
Per cent, of supplementary benefit scale rate 92 per cent. 442 per cent. 505 per cent.
Married Couple (one earner) plus four children aged 8, 10, 13 and 15
Amount £ per week 89.20 79.75 360.52 410.52
Per cent, of supplementary benefit scale rate 89 per cent. 404 per cent. 460 per cent.