§ Mr. Fisherasked the Chancellor of the Exchequer how many couples have elected for separate taxation and assessment in each of the years since this option was introduced.
§ Mr. Moore[pursuant to his reply, 25 February 1985, c. 57]:Estimates of the number of couples electing for separate taxation of wife's earnings from 1975–76 are as follows. I regret that estimates for 1972–73 to 1974–75 are not available. No regular survey is made of the numbers electing for separate assessment but the best estimate is about 20,000 couples. It is possible for couples to make both elections: no estimate can be made of the number who do so.
Elections for separate taxation of wife's earnings Thousands 1975–76 210 1976–77 240 1977–78 140 1978–79 120 1979–80 125 1980–81 125 1981–82 160 1982–83 200 *1983–84 170 *1984–85 160 * Provisional.