asked the Chancellor of the Exchequer what is the value of child tax allowances and family allowances/child benefit payments to one-, two-, and four-child families expressed as a percentage of (a) gross, and (b) net average earnings in 1964, 1968, 1970 and each subsequent year, respectively.

, pursuant to his reply [Official Report, 11th November 1977; Vol. 938, c. 271], gave the following information:

			(a) Value of child tax allowances and family allowances/child benefits as percentage of gross income for:—			(b) Value of child tax allowances and family allowances/child benefits as percentage of income after tax for:—
Year			one-child family	two-child family	four-child family	one-child family	two-child family	four-child family
			%	%	%	%	%	%
1964–65	…	…	4·5	9·6	18·5	4·9	10·1	18·5
1968–69	…	…	4·0	8·8	18·0	4·6	9·9	19·4
1970–71	…	…	2·9	6·5	13·5	3·5	7·8	15·6
1971–72	…	…	3·3	7·4	15·1	4·0	8·6	17·0
1972–73	…	…	2·9	6·5	13·5	3·5	7·6	15·2
1973–74	…	…	2·6	5·7	11·8	3·1	6·7	13·5
1974–75	…	…	2·8	6·0	12·3	3·5	7·4	14·4
1975–76	…	…	2·4	5·7	11·8	3·2	7·2	14·4
1976–77	…	…	2·7	6·1	12·5	3·5	7·7	15·0
1977–78	…	…	2·8	5·9	11·8	3·5	7·3	14·0

The figures for years from 1968–69 to 1967–77 take account of the effects of the Family Allowance Deduction ("claw-back") as well as tax on the family allowance.The figures of gross income and income after tax include family allowance and child benefits as appropriate.Average earnings for 1964–65 and 1968–69 are the Department of Employment's estimates of the average earnings of full-time male manual workers in October of each year. For the years 1970–71 to 1976–77 the figures used are the averages of the New Earnings Survey estimates for April at the start and finish of each income tax year. These cover the earnings of full-time adult males in all occupations, manual and non-manual. In 1977–78 the April 1977 NES figure has been updated to August 1977, the latest month available, by the monthly index of average earnings.For 1977–78 the figures take account of the Chancellor's proposals of 26th October.