HC Deb 08 May 1989 vol 152 c315W
Mr. Michael Brown

To ask the Chancellor of the Exchequer if he has any plans to abolish the tax allowance for married couples and replace this with two single persons' allowances.

Mr. Norman Lamont

No. Under independent taxation, which begins in April 1990, both husband and wife will get their own personal allowance. The new system will continue to recognise marriage through the married couple's allowance, which 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.