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|Lone parent/single earner couple with children|
|Annual earnings||One child||Two children||Three children|
|Annual income||Single pensioner/single income couple pensioner (aged 65-74)||Single pensioner/single income couple pensioner (aged 75+)|
1. Other than the changes announced at Budget 2007 this assumes normal indexation of personal allowances, thresholds and limits.
2. National insurance contributions (NICs) are assumed to be paid at the class one not contracted out rate.
3. Only individuals aged 16-64 for males and 16-59 for females are liable for NICs. Therefore there is no change in NICs liability for individuals aged outside of these age ranges.
Dr. Cable: To ask the Chancellor of the Exchequer what percentage of the monetary benefit of the cut in the basic rate of income tax announced in Budget 2007 to take effect in April 2008 will go to (a) the poorest 10 per cent. of the population and (b) the richest 40 per cent. of the population; and if he will make a statement. 
Jane Kennedy: The cut in the basic rate of income tax announced in Budget 2007 was part of a package of reforms designed to simplify the tax and benefit system. The following table shows the gain by income decile from the reforms taken together.
|Income decile||Percentage change in net household income|
The measures announced in Budget 2007 are part of ongoing reform of the tax and benefit system since 1997. Since 1997, these changes have benefited those at the bottom of the income distribution most, with over a fifth of the net gains going to the bottom tenth of the income distribution, compared to around a tenth going to the top four income deciles.
Mr. Boswell: To ask the Chancellor of the Exchequer whether the scheme of relief for inheritance tax for current and former spouses announced in the pre-Budget report will be extended to cover those whose spouse died under the estate duty regime applicable until 1974; and if he will make a statement. 
Jane Kennedy: The Chancellor announced in his pre-Budget report statement that the transferable inheritance tax allowance is available to all existing widows, widowers or bereaved civil partners. This includes those whose spouse died under the estate duty regime.
Harry Cohen: To ask the Chancellor of the Exchequer if he will give consideration to the possibility of extending his inheritance tax exemption transfer to cohabiting couples who can indicate that they have not married or entered into a civil partnership because they are of different religions or have special circumstances. 
Jane Kennedy: The Chancellor announced in his pre-Budget report that the combined IHT allowance for married couples and civil partners is now £600,000, rising to £700,000 in April 2010. This combined allowance will apply where IHT spouse relief is already applicable to transfers between the two partners.
|Inheritance tax receipts|
|United Kingdom||England and Wales|
|Estates paying inheritance tax|
|United Kingdom||England and Wales|
|(1) The figure of 17,900 in 1996-97 is a revision of the previously published figure of 15,000.|
Tim Farron: To ask the Chancellor of the Exchequer what assessment he has made of the financial impact of the proposed changes in inheritance tax on (a) single parent families and (b) divorced couples. 
Jane Kennedy: Following the changes to inheritance tax announced by the Chancellor in the pre-Budget report, every individual will benefit from a tax-free allowance of £300,000 whatever their marital status. Previous Budgets have announced that this allowance will rise faster than forecast inflation in each of the next three years reaching £350,000 in April 2010.
John Barrett: To ask the Chancellor of the Exchequer when he will reply to the letters of 21 May and 31 July 2007 from the hon. Member for Edinburgh, West in relation to his constituent Mrs. Deborah Karimi. 
Helen Southworth: To ask the Chancellor of the Exchequer if he will bring forward fiscal measures to encourage UK businesses to develop production of microgeneration for supply of energy for domestic and commercial consumption. 
The Government have introduced a number of measures in support of microgeneration including reduced VAT on installations; access to renewable obligation certificates; and tax exemptions for revenues earned from domestically generated electricity exported to the grid. Further to this, the Government announced, at pre-Budget report 2007, that microgeneration investments will not be included in ad hoc re-assessments of business rates liability from 2008, subject to state aid clearance.
Mr. Laurence Robertson: To ask the Chancellor of the Exchequer how many households have total income in excess of £50,000 per year; and what percentage of all households that figure represents. 
Family Resources Survey, UK 2005-06
Mr. Pickles: To ask the Chancellor of the Exchequer pursuant to the answer of 10 September 2007, Official Report, column 1980W, on stamp duties, what estimate his Department has made of the proportion of first time buyers who were exempt from stamp duty land tax in (a) 1996 and (b) 1997. 
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