HC Deb 16 February 1996 vol 271 c724W
Miss Hoey

To ask the Chancellor of the Exchequer what was the average number of children in households where the husband or wife is(a) a higher rate taxpayer, (b) a basic rate taxpayer and (c) a lower rate taxpayer, classifying households by the taxpayer on the highest marginal rate. [14263]

Mr. Jack

Estimates for 1995–96 are as follows:

Marginal tax rate of married couple or single person1 Average number of children for single people and married couples with at least one child2
Lower rate 2.1
Basic rate 1.7
Higher rate 1.8
All 1.8
1 Marginal tax rate of single person or higher marginal tax rate of married couple.
2 Child defined as being aged under 16.

The estimates are based on information projected from the 1993 family expenditure survey and are therefore provisional.