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Personal Incomes

Volume 940: debated on Friday 2 December 1977

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asked the Chancellor of the Exchequer if he will publish figures showing the combined value of family allowance/child benefit and child tax allowances/residual child tax allowances for a family with three dependent children aged 16, 14 and 12 years as a percentage of the value of single person's tax allowance, assuming tax at the standard rate, in each year since 1960.

pursuant to his reply [Official Report, 30th November 1977; Vol. 940, c. 259], gave the following information:The figures for a standard or basic rate taxpayer who is married with three dependent children aged 16, 14 and 12 years are as follows:

Combined net value of family allowance or child benefit and child tax allowance as a percentage of the value of the single person's tax allowance.
Year
1960–61346
1961–62346
1962–63346
1963–64265
1964–65265
1965–66237
1966–67237
1967–68237
1968–69238
1969–70205
1970–71161
1971–72203
1972–73143
1973–74142
1974–75152
1975–76154
1976–77166
1977–78136
Family allowance deduction ("claw-back") has been taken into account where appropriate and family allowances are the amounts receivable in each year.