§ Mr. Marlow
asked the Chancellor of the Exchequer what proportion of taxable households comprising two 493W parents and at least one child are in receipt of both married man's tax allowance and wife's earned income allowance; and how this compares with married households in receipt of two tax allowances.
§ Mr. Ridley
Fifty two per cent. of married couple taxpayers with at least one child have some wife's earnings, and hence receive both the married man's allowance and some or all of the wife's earned income allowance.
The proportion for all married couple taxpayers, both with and without children, is 55 per cent. If couples where at least one of the parents is over 65 are excluded, the proportion is 57 per cent.