§ Mr. HuttonTo ask the Chancellor of the Exchequer what is the cost to the Exchequer of the spouse's transitional exemption in 1993–94, 1994–95, 1995–96 and 1996–97 in constant 1994 prices.
§ Mr. DorrellThe legislation which introduced independent taxation for married women provides for two transitional allowances. One enables a husband who has been unable, since 1989–90, to use all his allowances effectively to transfer to his wife as much of his personal allowance as is necessary to bring the total allowances usable by the couple to the level of the allowances they could set against their income in 1989–90. The other880W transitional allowance protects the entitlement of husbands aged under 65 whose wives are entitled to age-related allowances. The Exchequer cost of these provisions is not available centrally.