HC Deb 29 July 1976 vol 916 cc390-1W
Mr. Gould

asked the Chancellor of the Exchequer how much of the cost of the wife's element of the married man's tax allowance is attributable to families where the wife is working.

Mr. Robert Sheldon

Excluding cases where the husband or wife is over 65, the estimated cost for 1976–77 of the excess of the married person's allowance over the single person's allowance is about £1,400 million. About one-half of the number of taxpayers receiving the married person's allowance also claim the wife's earned income allowance.