asked the Chancellor of the Exchequer if he will update for 1982–83, assuming a 7·5 per cent. increase in earnings, the figures on tax break-even points provided in his reply of 11 December 1981 to the hon. Member for Hornchurch (Mr. Squire), Official Report, c. 508–10.

:The information, including some revisions to 1981–82, is as follows:

	Tax Year
	1981–82	1982–83
Single person
Threshold at current prices	£1,375	£1,565
Threshold at 1949–50 prices (index) (1949–50=100)	108·2	113·0
Threshold as percentage of average manual earnings	20·5%	21·7%
Married man without children
Threshold at current prices	£2,145	£2,445
Threshold at 1949–50 prices (index) (1949–50=100)	106·0	111·2
Threshold as percentage of average manual earnings	32·0%	33·9%
Married man with two children under 11
Threshold at current prices	£2,145	£2,445
Threshold at 1949–50 prices (index) (1949–50=100)	66·8	70·0
Threshold as percentage of average manual earnings	32·0%	33·9%
Tax-free income at current prices	£2,658	£3,014
Tax-free income at 1949–50 prices (index) (1949–50=100)	79·9	83·3
Tax-free income as percentage of average income*	36·8%	38·7%
Break-even point at current prices	£3,855	£4,341
Break-even point at 1949–50 prices (index) (1949–50=100)	97·6	100·9
Break-even point as percentage of average manual earnings	57·4%	60·1%
Married man with four children†
Threshold at current prices	£2,145	£2,445

	Tax Year
	1981–82	1982–83
Threshold at 1949–50 prices (index) (1949–50=100)	50·0	52·4
Threshold as percentage of average manual earnings	32·0%	33·9%
Tax-free income at current prices	£3,171	£3,583
Tax-free income at 1949–50 prices (index) (1949–50=100)	68·5	71·1
Tax-free income as percentage of average income*	41·0%	42·9%
Break-even point at current prices	£5,565	£6,237
Break-even point at 1949–50 prices (index) (1949–50=100)	93·2	95·8
Break-even point as percentage of average manual earnings	82·9%	86·4%
* Average income for the financial year is defined as the average earnings of a full time adult male manual worker plus child benefit as appropriate.

Average male manual earnings have been assumed to increase by 9¾ per cent. between 1980–81 and 1981–82 and by 7½ per cent. between 1981–82 and 1982–83, taking 1980–81 as the average of 12 monthly estimates derived by interpolating between the figures for manual earnings given by new earnings surveys for April 1980 and April 1981 in line with movements in the average earnings index for the whole economy. Corresponding assumptions for retail prices are increases of 11½ per cent. and 9 per cent. respectively.