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Mr. Ralph Howell
asked the Chancellor of the Exchequer if he will publish a table showing single person's tax allow-
| Single allowance as percentage of married allowance | Child tax allowances as percentage of single allowance | ||||||||
| Year | All children | Children not over 11 | Children over 11, not over 16 | Children over 16 | |||||
| 1938–39 | … | 55·6 | 60·0 | — | — | — | |||
| 1939–40 | … | 55·6 | 60·0 | — | — | — | |||
| 1940–41 | … | 58·8 | 50·0 | — | — | — | |||
| 1941–42 | … | 57·1 | 62·5 | — | — | — | |||
| 1942–43 | … | 57·1 | 62·5 | — | — | — | |||
| 1943–44 | … | 57·1 | 62·5 | — | — | — | |||
| 1944–45 | … | 57·1 | 62·5 | — | — | — | |||
| 1945–46 | … | 57·1 | 62·5 | — | — | — | |||
| 1946–47 | … | 61·1 | 45·5 | — | — | — | |||
| 1947–48 | … | 61·1 | 54·5 | — | — | — | |||
| 1948–49 | … | 61·1 | 54·5 | — | — | — | |||
| 1949–50 | … | 61·1 | 54·5 | — | — | — | |||
| 1950–51 | … | 61·1 | 54·5 | — | — | — | |||
| 1951–52 | … | 57·9 | 63·6 | — | — | — | |||
| 1952–53 | … | 57·1 | 70·8 | — | — | — | |||
| 1953–54 | … | 57·1 | 70·8 | — | — | — | |||
| 1954–55 | … | 57·1 | 70·8 | — | — | — | |||
| 1955–56 | … | 58·3 | 71·4 | — | — | — | |||
| 1956–57 | … | 58·3 | 71·4 | — | — | — | |||
| 1957–58 | … | 58·3 | — | 71·4 | 89·3 | 107·1 | |||
| 1958–59 | … | 58·3 | — | 71·4 | 89·3 | 107·1 | |||
| 1959–60 | … | 58·3 | — | 71·4 | 89·3 | 107·1 | |||
| 1960–61 | … | 58·3 | — | 71·4 | 89·3 | 107·1 | |||
| 1961–62 | … | 58·3 | — | 71·4 | 89·3 | 107·1 | |||
| 1962–63 | … | 58·3 | — | 71·4 | 89·3 | 107·1 | |||
| 1963–64 | … | 62·5 | — | 57·5 | 70·0 | 82·5 | |||
| 1964–65 | … | 62·5 | — | 57·5 | 70·0 | 82·5 | |||
| 1965–66 | … | 64·7 | — | 52·3 | 63·6 | 75·0 | |||
| 1966–67 | … | 64·7 | — | 52·3 | 63·6 | 75·0 | |||
| 1967–68 | … | 64·7 | — | 52·3 | 63·6 | 75·0 | |||
| 1968–69 | … | 64·7 | — | 52·3 | (33·2) | 63·6 | (44·5) | 75·0 | (55·9) |
| 1969–70 | … | 68·0 | — | 45·1 | (28·6) | 54·9 | (38·4) | 64·7 | (48·2) |
| 1970–71 | … | 69·9 | — | 35·4 | (22·5) | 43·1 | (30·2) | 50·7 | (37·8) |
| 1971–72 | … | 69·9 | — | 47·7 | (34·8) | 55·4 | (42·5) | 63·0 | (50·1) |
| 1972–73 | … | 76·7 | — | 33·7 | (24·6) | 39·1 | (30·0) | 44·5 | (35·4) |
| 1973–74 | … | 76·8 | — | 33·6 | (23·5) | 39·5 | (29·4) | 44·5 | (34·4) |
| 1974–75 | … | 72·3 | — | 38·4 | (30·1) | 44·0 | (35·7) | 48·8 | (40·4) |
| 1975–76 | … | 70·7 | — | 35·6 | (27·9) | 40·7 | (33?0) | 45·1 | (37·4) |
| 1976–77 | … | 67·7 | — | 40·8 | (33·7) | 45·6 | (38·5) | 49·6 | (42·5) |
ance as a percentage of married person's tax allowance, and child tax allowance for each year since 1938–39, with separate figures to indicate the effect of clawback where applicable.
Mr. Robert Sheldon
The information is as follows:in the present use were introduced for 1957–58.The figures in brackets show the percentages after allowing for clawback.