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Tax-Free Income

Volume 21: debated on Monday 29 March 1982

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asked the Chancellor of the Exchequer if he will update to 1982–83 the information on tax-free income provided in his reply of 14 December 1931 to the hon. Member for Hornchurch (Mr. Squire), Official Report, c. 59.

The table following shows (i) the amount of "tax-free income" (ii) "tax-free income" as a percentage of average earnings plus child benefit and (iii) "tax-free income" expressed at 1979–80 prices."Tax-free income" is defined as the amount of earnings, plus family support, which may be received before liability to tax arises. Currently, it equals tax allowances plus child benefit. In the table, tax allowance have been assumed to consist only of the appropriate personal allowance; and, for married couples, only the husband has been assumed to be working.


Single Person

Married couple with No Children

Married Couple with One Child

Married Couple with Two Children

Married Couple with Three Children

Married Couple with Four Children


Average earnings—for full-time adult men in all occupations—have been taken as £160·00 per week; and retail prices have been assumed to increase by 9 per cent. between 1981–82 and 1982–83.