§ Mr. SalmondTo ask the Chancellor of the Exchequer how the abolition of the married couples allowance will affect families whose joint taxable income falls short of the personal allowance figure, but just over the point where tax is levied. [8201]
§ Mr. Andrew Smith[holding answer 18 October 2001]: If a family's joint income is less than £4,535 (the personal allowance), the couple will pay no tax.