§ Mr. Patrick Jenkinasked the Chancellor of the Exchequer if he will estimate the cost to the Exchequer in the financial year 1969–70, of allowing wives, whose income is at present aggregated with that of their husbands, to be treated as single persons for the purposes of income tax and surtax; and if he will give the corresponding figure of confining such treatment to wives' earned income.
§ Mr. Harold LeverIf married couples were taxed as single persons on their separate incomes the revenue would gain; and it would also gain if the new arrangements were confined to earned income. If the husband continued to be entitled to the higher personal allowance no estimate can be made on the first part of the Question; on the second part the cost is estimated at about £9 million for a full year.