§ Mr. Peter Bottomleyasked the Chancellor of the Exchequer if he has any plans to let a married couple benefit from 116W the same tax relief on mortgage interest payment already available to a couple living together on a stable basis but unmarried.
§ Mr. Robert SheldonNo. Where, however, a married couple has a mortgage and the wife is paying or contributing to the interest, relief will be given, on request, against her earnings for the interest she pays provided both husband and wife agree. If they cannot agree, it is open to the wife to elect for separate assessment of her income, which will ensure that she receives relief for mortgage interest paid by her against her share of the total tax payable.