HC Deb 31 March 1987 vol 113 cc484-5W
Mr. Ralph Howell

asked the Chancellor of the Exchequer if he will publish a table for each year since 1971 showing tax thresholds for each of a one-, two-, three- and four-child family as a percentage of the cut-off points on the income scale at which entitlement to family income supplement is extinguished, and as a percentage of average male manual earnings.

Mr. Norman Lamont

Information is in the tables. A family is entitled to family income supplement if its gross income (excluding child benefit and certain other benefits) falls short of a specified limit, "the prescribed amount". Once family income supplement has been awarded, it remains payable for 12 months even if the family's income subsequently increases. From 1972–73 onwards, table 1 compares the weekly equivalent of the tax threshold with the level of income below which a family making a family income supplement claim in April of each year would be entitled to the benefit. This family would then be in receipt of family income supplement for the whole fiscal year. As family income supplement was introduced in August 1971, the figures for 1971–72 compare the tax threshold with the introductory prescribed amounts.

TABLE 1
Weekly Equivalents of tax thresholds as percentages of prescribed amount for family income Supplement1
One earner married couple
with one child1 with two children2 with three children3 with four children4
1971–72 85.1 86.1 89.2 94.4
1972–73 93.4 93.4 95.8 100.0
1973–74 87.2 85.6 86.4 89.1
1974–75 85.0 85.6 87.9 91.5
1975–76 73.0 71.7 72.4 74.4
1976–77 68.3 70.4 73.6 77.5
1977–78 72.5 73.3 75.2 77.9
1978–79 67.9 66.7 66.6 67.5
1979–80 62.3 57.7 53.7 50.2
1980.81 61.6 55.7 50.9 46.9
1981.82 55.7 50.3 45.8 42.1
1982.83 57.0 51.4 46.8 42.9
1983.84 62.9 56.6 51.4 47.1
1984.85 67.4 60.7 55.2 50.6
1985.86 68.1 61.0 54.7 49.2
1986.87 72.1 64.5 57.9 52.1
1987.88 72.5 64.8 58.1 52.3
1 Aged under 11.
2 Two children aged under 11.
3 Two children aged under 11, one aged 11 to 15.
4 Two children aged under 11, one aged 11 to 15, one aged 16.

TABLE 2
Tax thresholds as percentages of average male manual earnings1
One earner married couple
with one child2 with two children3 with three children4 with four children5
1971–72 49.3 55.3 63.1 72.8
1972–73 52.7 58.0 64.8 73.3
1973–74 45.9 50.3 56.1 63.3
1974–75 43.1 48.6 55.3 63.1
1975–76 37.9 41.3 45.9 51.5
1976–77 38.9 43.7 49.4 56.0
1977–78 42.6 47.0 52.3 58.4
1978–79 36.3 38.8 41.8 45.5
1979–80 34.5 34.5 34.5 34.5
1980–81 35.4 35.4 35.4 35.4
1981–82 32.1 32.1 32.1 32.1
1982–83 34.1 34.1 34.1 34.1
1983–84 36.1 36.1 36.1 36.1
1984–85 37.9 37.9 37.9 37.9
1985–86 38.9 38.9 38.9 38.9
61986–87 38.2 38.2 38.2 38.2
61987–88 37.3 37.3 37.3 37.3
1 Financial year average earnings of full time males aged over 21 working a full week.
2 Aged under 11.
3 Two children aged under 11.
4 Two children aged under 11, one aged 11 to 15.
5 Two children aged under 11, one aged 11 to 15, one aged 16.
6 Provisional.