HC Deb 28 January 1972 vol 829 cc544-5W
Mr. Ashton

asked the Chancellor of the Exchequer whether he will list the circumstances in which a working wife can claim tax relief for her husband who is not working, and the procedure that men on strike have to go through to become eligible for such tax relief.

Mr. Patrick Jenkin

Where it can be established that the husband's tax allowances will exceed the combined total incomes of husband and wife—excluding the wife's earnings—estimated for the full tax year, the excess may, on a claim being made to the husband's tax office, be set against his wife's earnings. Few, if any, men on strike are likely to qualify.