HC Deb 14 November 1974 vol 881 c187W
30. Mr. Holland

asked the Chancellor of the Exchequer if he will take steps to ensure that tax allowances for which working wives qualify will be offset against their income and not that of their husbands.

Dr. Gilbert

If the hon. Gentleman has in mind the wife's earned income allowance, this is normally given to the wife in the PAYE coding applied to her own earnings.