§ 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.
A B 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.