HC Deb 20 January 1969 vol 776 cc39-40W
Mr. Carlisle

asked the Chancellor of the Exchequer what estimate he has made of the extent to which the Revenue would be reduced in any one year on the basis that the personal relief of £340 is raised to £440 for husbands in cases where a wife has no income, and unearned income only, respectively.

Mr. Harold Lever

The information on which to base the desired estimates is not available.

Mr. Carlisle

asked the Chancellor of the Exchequer what estimate he has made of the extent to which the Revenue would be increased in any one year on the basis that the husband's allowance of £340 is reduced to £220 in cases where a wife has earned income.

Mr. Harold Lever

Something of the order of £225 million.

Mr. Carlisle

asked the Chancellor of the Exchequer how many married couples have incomes which are too low to bear tax at the standard rate of 8s. 3d. where the wife has earned income, and where she has unearned income, respectively.

Mr. Harold Lever

The information from which to derive the desired figures is not available.

Mr. Carlisle

asked the Chancellor of the Exchequer what estimate he has made of the loss to the Revenue in a full year on the basis that the joint incomes of husband and wife are not aggregated for either income tax or surtax.

Mr. Harold Lever

On the assumption that husbands and wives were taxed as single persons on their respective incomes this change would result in a gain to the Revenue.