HC Deb 19 October 1988 vol 138 cc930-1W
Mr. Austin Mitchell

To ask the Chancellor of the Exchequer (1) whether he will publish in theOfficial Report a table showing for wives with earned income the estimated distribution of the number of such wives in 1988–89 by wife's total income and the couples' joint total incomes together with the estimated revenue loss from wife's earnings elections and the estimated further loss on the 1990 basis of separate taxation of husbands and wives;

(2) whether he will publish in the Official Report a table showing the estimated number and direct revenue cost of wife's earnings elections in a full year by range of incomes at 1988–89 income and tax levels together with tables for (a) husbands and (b) wives showing (i) the numbers separately assessed by range of total income of the relevant spouse and (ii) the aggregate total income of each spouse and the aggregate investment income of each spouse; and if he will add a table showing the additional direct revenue cost on the basis of the 1990 proposals for the separate taxation of husbands and wives.

Mr. Norman Lamont

[holding answer 29 July 1988]: Available estimates are in the tables. They are based on a projection of the 1985–86 survey of personal incomes and are therefore provisional. Further estimates for investment income and separate taxation could be provided only at disproportionate cost.

Distribution of wives1 earned income 1988–89
Income (lower limit) Number of wives with earned income in range Number of married couples (with wives earnings) with joint total income2 in range
£ per annum ('000) ('000)
1 2,280 60
2,000 1,970 170
4,000 1,110 340
6,000 950 430
8,000 500 520
10,000 270 730

Income (lower limit) Number of wives with earned income in range Number of married couples (with wives earnings) with joint total income2 in range
£ per annum ('000) ('000)
12,000 240 1,190
15,000 100 1,880
20,000 40 1,520
30,000 20 640

Wives earnings election 1988–89
Income (lower limit) By range of joint total income of married couple By range of wives earned income By range of husbands total income1
£ per annum number '000 cost £ million number '000 cost £ million number '000 cost £ million
1 — — — — — —
6,000 — — 70 15 2 —
10,000 — — 125 70 5 5
15,000 — — 55 60 45 15
20,000 10 2 35 70 155 110
30,000 290 245 15 30 95 115
All ranges 300 245 300 245 300 245
1 Husband's earned income plus husband and wife's investment income.
2 Less than £1 million or 1,000.