§ Mr. SoleyTo ask the Chancellor of the Exchequer at what level of income(a) single pensioners and (b) pensioner couples started paying income tax in financial years (i) 1996–97, (ii) 1997–98, (iii) 1998–99 and (iv) 1999–2000. [128359]
§ Dawn PrimaroloAn individual's income tax liability depends on the levels of income of different types that he or she receives and the tax reliefs due. A husband and wife are each taxed on their individual income.
The personal and married couple's allowances available to individuals aged 65 and over in each of those years are set out in the table: