§ Mr. Fieldasked the Chancellor of the Exchequer if he will update the information on personal tax allowances given in answer to the hon. Member for Birkenhead on 24 March 1980, Official Report, c. 444.
§ Mr. Peter ReesThe latest available information on the total costs of granting each personal allowance relates to 1980–81 and was published in the Government's expenditure plans, Cmnd. 8175, page 218. Estimates for 1981–82 are not currently available due to industrial action affecting an Inland Revenue computer, the information to hand is insufficient for a manual estimation of these particular costs.
Within these total costs for 1980–81, the only amounts of relief at higher rate in excess of £1 million—that is the yields if the relief were restricted to relief at basic rate—are:
£ million Married person's allowance 240 Single person's allowance 60 Wife's earned income allowance 55 The figures relate to those claiming the allowances in 1980–81, in particular those couples for whom an election for separate taxation of wife's earnings was advantageous in 1980–81 are included under the costs of the single person's allowance.