HC Deb 28 April 1983 vol 41 cc981-2
3. Miss Joan Lestor

asked the Chancellor of the Exchequer whether he is now able to make a statement on Her Majesty's Government's consideration of implementation of the Green Paper on the taxation of husband and wife.

The Minister of State, Treasury (Mr. John Wakeham)

The Government are considering this issue in the light of the wide-ranging views expressed in response to the Green Paper. No fundamental reforms will be introduced without giving Parliament and the public an opportunity to assess their detailed implications.

Miss Lestor

As the married man's allowance makes nonesense of the concept of equal pay, and bearing in mind that low-income families with children have borne a disproportionate burden of the increase in taxation under this Government, does the Minister agree that it would be fair to transfer that allowance to child benefit and invalidity care allowance? The Green Paper contained little support for the concept of the transferable allowance.

Mr. Wakeham

The issues are complex, and reform may have significant distributional effects. I note from the Labour party's recently published plan that it, too, has not decided how to provide for the one-earner married couple with no dependants.

Sir Peter Emery

Will my hon. Friend ensure, when he considers this matter, that the taxation of the total income of a husband and wife is no greater than the taxation on a man and woman who have separate tax returns and may not be married?

Mr. Wakeham

I can add nothing more to what I have said. The issues are complex, and we must await the results of the Government's deliberations.