§ Mr. Ralph Howellasked the Chancellor of the Exchequer what would be the 310W cost if the present structure of single persons', married couples' and wives' earned income allowances were replaced by a single, uniform, adult tax allowance of £910.
§ Mr. Robert SheldonTo replace the present personal tax allowances, including the age allowances, by uniform allowances of £910 for single people and £1,820 for a married couple would cost about £2,200 million at 1976–77 levels of income.
I regret that information is not available from which to estimate the cost of taxing husbands and wives as separate individuals each entitled to a single allowance.