In addition, purchase tax was increased from 33% to 66% on certain luxury items such as cars, television sets and domestic appliances, while entertainment tax was increased on cinema tickets. At the same time, however, taxation on profits was raised and pensions increased to compensate retirees for a rise in the cost of living, while the allowances for dependent children payable to widows, the unemployed and the sick, together with marriage and child allowances, were also increased. In addition, a number of small items were removed from purchase tax, while the amount of earnings allowed without affecting the pension was increased from 20 shillings (£1) to 40 shillings (£2) a week. Besides taxing the better off and protecting pensions, Gaitskell actually increased NHS spending. The budget increased defence spending by £500m to £1.5bn for 1951–2, helped by a surplus inherited from Cripps and optimistic growth forecasts. Plans to introduce capital gains tax were postponed until 1952.