asked the Chancellor of the Exchequer whether he is aware of the low level of earnings at which workers with small families are frequently liable to income tax; and what steps he will take to remedy this.

Last year's increase in the income tax child allowances raised the tax threshold of families with children. The Chancellor will, as usual, be reviewing personal taxation before the Budget.

asked the Chancellor of the Exchequer what was the increase in the yield of income tax in the year 1970–71.

The Consolidated Fund receipts of income tax rose by £823 million (17 per cent.) compared with 1969–70.

asked the Chancellor of the Exchequer what estimate he has made of the cost of implementing a £325 minimum earned income allowance in replacement of the two-ninths earned income relief under the old, non-unified system.

About £650 million for a full year, on the assumption that taxpayers remain entitled to two-ninths earned income relief on incomes about £1,462 per annum (the level where two-ninths produces £325).

asked the Chancellor of the Exchequer what could be the cost of increasing family allowances, respectively, to all children to £2 per week and £2 to the second and subsequent children plus £1 for the first child, respectively, with clawback and without clawback.

If the hon. Member means to recoup the whole of the increases proposed by reducing personal allowances then the cost would be in the region of £75 million and £50 million, respectively, since the full benefit would accrue only to those below the new tax threshold. If the hon. Member does not wish to recoup in this way, the gross costs are £1,130 million and £760 million, respectively, for Great Britain for the full year 1971–72.