§ Sir Ralph HowellTo ask the Chancellor of the Exchequer if he will publish figures comparing the income tax threshold for a single-wage married couple with their weekly supplementary benefit/income support allowances at each benefit uprating date since 1979, 195W including April 1995 and also showing what the figures in April 1995 would be if the married couple's allowance has already been phased out.
§ Sir George Young[holding answer 9 February 1994]: The table shows the annualised supplementary benefit/income support scale rates and the annual income tax thresholds, during the period concerned. There is no logical relationship between the two: the tax threshold reflects allowances which are a mechanism to distribute the tax burden, while supplementary benefit/income support is a payment designed to provide a basic level of subsistence.
The married couple's allowance has not been phased out, so no alternative figure for April 1995 is shown.
Married couple with one income1 and no children Uprating dates Supplementary Benefit/income Support annual rate £ Income Tax Threshold £ November 1979 1,554.40 1,815 November 1980 1,799.20 2,145 November 1981 1,963.00 2,145 November 1982 2,168.40 2,445 November 1983 2,262.00 2,795 November 1984 2,368.60 3,155 November 1985 2,488.20 3,455 July 1986 2,516.80 3,655 April 1987 2,566.20 3,795 April 1988 2,675.40 4,095 April 1989 2,849.60 4,375 April 1990 2,995.20 4,725 April 1991 3,237.00 5,015 April 1992 3,463.20 5,165 April 1993 3,588.00 5,165 April 1994 3,728.40 5,165 April 1995 3,796.00 4,815 1 Up to 1990 the assumption is that only the husband has earnings. Income support replaced supplementary benefit in April 1988. The ordinary annual rate has been used for supplementary benefit and no premiums have been included under income support.