§ 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.