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Tax Thresholds

Volume 21: debated on Tuesday 30 March 1982

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asked the Chancellor of the Exchequer if he will publish in the Official Report for each year from 1945 to 1980 the tax threshold for (a) a married man with two children, (b) a married man with no children and (c) a single man (i) as a sum of money, (ii) as an index (1945 = 100) and (iii) as a percentage of average male manual earnings.

Information for 1945–46 to 1948–49 is as follows. Information for later years is contained in the tables in section 2A of "Inland Revenue Statistics 1980" and appendix C of "Inland Revenue Statistics 1981". Copies of both publications are in the Library.

of charges by main public expenditure programme in 1981–82 showing (a) gross expenditure calculated on the basis that all income specific to the programme, whether ordinarily described as charges, contributions, fees or sales, is not netted off, (b) all such income specific to the programme, (c) net expenditure calculated on this basis and (d) the programme total calculated on present conventions about netting off.

The only incomes identified in the public expenditure survey are certain charges for goods and services and proceeds from the sales of land and buildings. The repayment of loans previously made by the Government are netted of new gross lending but not separately identified. A further discussion of the charges netted off public expenditure was given in the Treasury memorandum "Public Expenditure—Gross or Net Presentation", published as minutes of evidence in memoranda on the control of public expenditure to the Expenditure Committee, Session 1977–78 HC 196 (Memoranda). The following table shows gross expenditure, income from fees, charges and sales and the net expenditure for each of the main programmes in 1981–82 in "The Government's Expenditure Plans 1982–83 to 1984–85"—Cmnd. 8494. No information is collected under any other definition of income.

Threshold at current prices £Threshold at 1949–50 prices*Threshold as percentage of average manual earnings
single person
Married man without children

Threshold at current prices £

Threshold at 1949–50 prices*

Threshold as percentage of average manual earnings


Married man with two children under 11


* Index: 1949–50 = 100 per cent.

† Not applicable.