§ Mr. Ralph Howellasked the Chancellor of the Exchequer if he will publish a table for each year since 1957–58 showing the tax-free income for each of a single person, a single-wage married couple, a two-wage married couple and single-wage couples with each of one, two, three and four children, as a percentage of average male earnings in October each year.
§ Mr. Norman LamontBefore 1976–77, child support was given through taxable family allowances and child tax allowances. From 1976–77 onwards, the tax allowances and family allowances were phased out and replaced by non-taxable child benefit. In order to allow for this change, the table gives the level of earnings at which net liability to tax arises after deducting child benefit from tax payments. These "break-even points" are given as a percentage of financial year average male manual earnings. I regret that it is not possible to provide the information as a percentage of average earnings in October of each year.
a table showing for the period before 1979 and each year since, the estimated number and value of single premium type contributions to pension and other funds which 395W benefit from a measure of tax relief on income and capital gains, together with the estimated cost to the Exchequer in the next financial year.
§ Mr. Norman LamontI regret that this information is not available.