§ Mr. Thomas Coxasked the Chancellor of the Exchequer what is the income tax payable by married women who are now assessed for tax purposes on their own earnings on salaries of£500,£750,£1,000,£1,500,£2,000,£3,000,£4,000 and£5,000 per year, respectively.
§ Mr. Patrick JenkinIn general, the income tax payable in respect of a married woman's earnings is the same as that payable by a single woman. Table 17 of the Financial Statement and Budget Report shows the tax payable by a single228W person over a range of incomes. At higher levels of income the total liability on the combined earnings of husband and wife may exceed that of two single persons. The Finance Bill proposes to rectify this situation for 1972–73 and subsequent years.