HC Deb 30 June 1971 vol 820 c147W
Mr. Barnett

asked the Chancellor of the Exchequer if he will give the different points in the joint income scale where it would be beneficial to married taxpayers with no other personal allowances or charges to claim disaggregation under the provisions of the Finance Bill, 1971, both before and after the introduction of the new unified tax system; and if he will make a statement.

Mr. Patrick Jenkin

The answer also depends on the levels of investment income and of wife's earnings. However, by way of illustration, where there is no investment income and the husband's earnings are as shown in Column A below, then the wife's earnings must exceed the amount shown in column B in order that it would pay the couple to claim disaggregation.

Husband's earnings Wife's earnings
£ £
4,005 1,806
6,387–7,171 446
7,563–8,385 392
8,740–9,589 355
9,917–11,962 328
12,270–14,329 308
14,622–16,696 293
16,976–20,230 280
20,505 275

The corresponding points under a unified tax system would depend upon the rate structure.

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