HC Deb 24 January 1977 vol 924 cc411-2W
Dr. McDonald

asked the Chancellor of the Exchequer what are the costs of the administration of the aggregation of the incomes of married women with that of their husbands for a combined income tax assessment, in the light of the fact that such aggregation often means that more than one Inland Revenue office is involved in the collection of tax.

Mr. Robert Sheldon

Since the system of aggregation of the incomes of a married couple is an integral part of the general work of tax offices, it is difficult to identify the cost of administration of this aspect alone. However, from such estimates as can be made, it seems likely that the cost of the present system is appreciably less than would be the cost of a system in which there was no aggregation of the incomes of husband and wife.