HC Deb 08 June 1989 vol 154 cc207-8W
114. Mr. Wood

To ask the Chancellor of the Exchequer what recent consideration he has given to phasing out the married man's tax allowance.

Mr. Lamont

When independent taxation begins in April 1990 the present structure of income tax allowances will be replaced by the personal allowance and the married couple's allowance. A husband and wife will each have their own personal allowance and the new system will continue to recognise marriage through the married couple's allowance. This will be given in the first instance to the husband. The personal allowance and the married couple's allowance will together be equivalent to the present married man's allowance.