§ Mr. OttawayTo ask the Chancellor of the Exchequer what estimate he has made of the full year cost from April 2000 of transferring an unused personal tax allowance from a married person to their earning spouse where(a) there are no children and (b) where that person's youngest child is (i) aged under five, (ii) under 11 and (iii) under 16 years at the beginning of the tax year. [113478]
§ Dawn PrimaroloThe estimated costs for 2000–01 of allowing a married person to transfer an unused personal tax allowance to their earning spouse are given in the table.
Family type £ million (a) Married couples with dependant children 600 Married couples whose youngest child is: (b)(i) under the age of 5 850 (b)(ii) under the age of 11 1,200 (b)(iii) under the age of 16 1,350