Select Committee on Social Security Report


ANNEX 11

TABLE 1


The amount of revenue raised if Child Benefit taxed as income

Either EarnerTax yield (£m) Child Benefit RecipientTax yield (£m)
Single parent110Single parent 110
Breadwinner in a married couple1,250 Recipient in a married couple560
Breadwinner in a cohabiting couple90 Recipient in a cohabiting couple30
Total1,450Total 700


TABLE 2


The amount of revenue raised if Child Benefit taxed for higher rate tax payers


Either Earner
Tax yield (£ million) Child Benefit RecipientTax yield (£ million)
Single parent10Single parent 10
Breadwinner in a married couple425 Recipient in a married couple30
Breadwinner in a cohabiting couple15 Recipient in a cohabiting couplen/g1
Total450Total 40
1 Figures too small due to rounding.
Source: 1995-96 Family Expenditure Survey.




 
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Prepared 4 March 1999