HC Deb 22 February 1973 vol 851 cc669-70
12. Mrs. Joyce Butler

asked the Chancellor of the Exchequer if he will publish a report on the number of married couples applying for separate taxation of wife's earnings in accordance with Section 23 of the Finance Act 1971 during the first year of its operation and of any difficulties which have arisen.

Mr. Nott

Approximately 3,500 elections have been made. I am not aware of any difficulties in administering these provisions.

Mrs. Butler

Is the hon. Gentleman aware that this much vaunted women's liberation measure has proved very disappointing in operation, because it continues the patriarchal practice of requiring husbands to make returns on behalf of their wives? Will he reconsider this aspect of the matter with a view to seeking power to end this humiliating discrimination against married women?

Mr. Nott

For the great majority of working couples, in tax terms aggregation is more favourable than disaggregation, since the couple get both the married allowance and the wife's earned income allowance. I appreciate the point that the hon. Lady is making, but either a husband or wife may elect to be separately assessed if he or she wishes. There are opportunities for submitting separate tax returns in the way the hon. Lady desires.