Personal Taxation Mr. Ralph Howell asked the Chancellor of the Exchequer (1) what would be the costs of raising the tax threshold to (a) supplementary benefit levels, (b) supplementary benefit levels, including housing costs and (c) family income supplement levels;(2) if he will publish a table for each years since 1971 showing tax thresholds for each of a one, two, three and four-child family as a percentage of the cutoff points on the income scale at which entitlement to family income supplement is extinguished, and as a percentage of average male manual earnings;(3) if he will publish a table for each year since 1971 comparing the tax-free income for each of a one, two, three and four-child family, including children aged between 11 years and 16 years and over 16 years, with family income supplement and supplementary benefit entitlement levels, including average housing costs;(4) if he will publish a table for each year since 1949–50 showing the tax-free income for each of a single person, a single-wage married couple, a two-wage married couple and single-wage couples with each of one, two, three and four children, as a percentage of average male earnings in October each year. Mr. Peter Rees The figures for tax thresholds and tax free incomes from 1971–72 are as shown in table 1–5 below.In estimating the cost of increasing thresholds, no adjustment has been made to the level of thresholds which are already above the relevant supplementary benefit level.The estimates are based on the simplifying assumption that the families of the following sizes are formed of children of specific ages; corresponding to the age bands for the old child tax allowances. Within an age band the corresponding supplementary benefits or FIS levels have been averaged. Number of children in family and ages of children 1 child, under 11 2 children, under 11 3 children, 2 under 11, 1 at 11–15 years 4 children, 2 under 11, 1 at 11–15 years, 1 at 16 years or over. The family income supplement levels used are those income levels below which the supplement becomes payable. ------------- |1971–72|…|…| ------------- |1972–73|…|…| ------------- |1973–74|…|…| ------------- |1974–75|…|…| ------------- |1975–76|…|…| ------------- |1976–77|…|…| ------------- |1977–78|…|…| ------------- |1978–79|…|…| ------------- |1979–80|…|…| ------------- ----------- | | | ----------- |1971–72|…|…| ----------- |1972–73|…|…| ----------- |1973–74|…|…| ----------- |1974–75|…|…| ----------- |1975–76|…|…| ----------- |1976–77|…|…| ----------- |1977–78|…|…| ----------- |1978–79|…|…| ----------- |1979–80|…|…| ----------- ----------- | | | ----------- |1971–72|…|…| ----------- |1972–73|…|…| ----------- |1973–74|…|…| ----------- |1974–75|…|…| ----------- |1975–76|…|…| ----------- |1976–77|…|…| ----------- |1977–78|…|…| ----------- |1978–79|…|…| ----------- |1979–80|…|…| ----------- ----------- | | | ----------- |1971–72|…|…| ----------- |1972–73|…|…| ----------- |1973–74|…|…| ----------- |1974–75|…|…| ----------- |1975–76|…|…| ----------- |1976–77|…|…| ----------- |1977–78|…|…| ----------- |1978–79|…|…| ----------- |1979–80|…|…| ----------- ----------- | | | ----------- |1971–72|…|…| ----------- |1972–73|…|…| ----------- |1973–74|…|…| ----------- |1974–74|…|…| ----------- |1975–76|…|…| ----------- |1976–77|…|…| ----------- |1977–78|…|…| ----------- |1978–79|…|…| ----------- |1979–80|…|…| ----------- ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |It is regretted that figures for years back to 1949–50 could only be provided at disproportionate cost but the answer I gave on 27 July 1979—[Vol. 971 c.556–58]—gives most of the details for those years. | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |The costs in a full year at 1979–80 income levels of increasing tax free income—including child benefit—to the specified levels by raising personal allowances and reintroducing child tax allowances are about:| ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |(a) £100 million, to supplementary benefit levels. | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |(b) £1,350 million, to supplementary benefit levels, including average housing costs. | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |(c) £1,775 million, to family income supplement levels. | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |The cost of increasing tax allowances to the specified levels by raising personal allowances and reintroducing child tax allowances are about: | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |(a) £630 million | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |(b) £2,100 million | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |(c) £2,500 million | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------