HC Deb 25 June 1976 vol 913 c476W
Mrs. Knight

asked the Chancellor of the Exchequer what are the amounts of dependent relative allowances against tax for a spinster and a bachelor, each earing £2,500 per annum.

Mr. Robert Sheldon

A single woman who maintains a dependent relative may claim an allowance of up to £145, compared witht £100 in the case of other claimants.