HC Deb 23 May 1974 vol 874 cc223-4W
Mr. Hatton

asked the Chancellor of the Exchequer what representations he has received from women in respect of payment of tax rebate to which they are entitled following marriage, concerning that portion of tax paid from the time of marriage and allocated to their husbands; and what replies he has sent.

Dr. Gilbert

It is the general rule that the income of a married woman is deemed to be that of her husband for income tax purposes, and it follows that repayments of tax are as a rule made to the husband. Representations on this point are received from time to time. Repayments often on pre-marital earnings are, however, made to the wife.