HC Deb 28 February 1973 vol 851 cc377-8W
Mr. Knox

asked the Chancellor of the Exchequer what proportion of married women in employment is now taxed separately from their husbands.

Mr. Nott

There are about 2½ million married women with earned income above £595 a year—the effective exemption limit for tax. As I said in my reply to a Question by the hon. Member for Wood Green (Mrs. Joyce Butler) on 22nd February, there have been about 3,500 elections for separate taxation of a wife's earnings, but elections for the tax year 1972–73—ending 5th April 1973—may be made not later than 5th October 1973.