HC Deb 25 October 1973 vol 861 c568W
Mr. Ashley

asked the Chancellor of the Exchequer at what level of combined income a man and a working wife begin to pay tax, assuming they are eligible only for personal allowances.

Mr. Nott

There is no single figure of combined income above which tax liability begins. In general, tax starts to be due after each spouse's earnings have exceeded the relevant tax-free allowance—£775 for a married man and £595 for a working wife. But where a husband's income is less than £775, the shortfall is added to the wife's entitlement.

Back to