HC Deb 08 February 1974 vol 868 cc475-6W
Mr. Meacher

asked the Chancellor of the Exchequer how many persons, in each year since 1972, have claimed the option under the Finance Act 1971 to separate taxation for earning wives; what has been the annual cost each year to the Exchequer; and in how many of these cases was the husband earning £3,000–£5,000, £5,000–£7,000, £7,000–£10,000, £10,000–£15,000, £15,000–£20,000, £20,000–£30,000, £30,000–£50,000, and over £50,000, respectively.

Mr. Nott

For 1972–73, there have been about 17,000 elections for separate taxation of wife's earnings. The number for 1973–74 is not yet known. The

Earnings before tax and national insurance contributions Earnings after tax and national insurance contributions
Grade Present earnings Estimated earnings under current offer Present earnings Estimated earnings under current offer
Underground
Men on the National Power Loading Agreement (face workers) 44.50 51.00 34.70 38.90
Craftsmen 48.00 55.00 36.95 41.57
Non-craftsmen (minimum underground rate) 33.00 39.00 27.20 31.10
Surface
Craftsmen 40.00 46.00 31.75 35.65
Non-craftsmen (minimum surface rate) 33.00 39.00 27.20 31.10

cost for 1972–73 is of the order of £10 million. Information about numbers by range of husband's income is not available.