§ Mr. Newtonasked the Chancellor of the Exchequer what loss of revenue would result from raising the income tax age allowance for single people from £950 to £1,050, and for married couples from £1,425 to £1,525.
§ Mr. Robert SheldonAt 1975–76 income levels and tax rates, about £55 million.
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§ Mr. Orbachasked the Chancellor of the Exchequer whether he will take steps to rectify the situation in which a son who cannot follow full-time employment because he is caring for an elderly relative is unable to claim tax allowance, whereas a daughter in a similar position can make such a claim.
§ Mr. Robert SheldonThe dependent relative allowance may be claimed by any taxpayer, male or female, who supports an elderly relative who cannot maintain himself or herself because of old age or infirmity, or his or his wife's widowed, divorced or separated mother, provided that certain conditions as to the extent of the support and the relative's own resources are satisfied.