§ Miss Fookesasked the Chancellor of the Exchequer if he will take steps to end the situation whereby tax relief on a mortgage taken out by a woman before marriage is paid to a husband even where he does not take on the repayments.
§ Mr. Robert Sheldon,pursuant to his reply [Official Report, 10th November 1977; Vol. 938, c. 192], gave the following information:
I do not think special steps are necessary. Where a woman continues after marriage to make the mortgage repayments on a property which remains her only or main residence, relief for the interest paid will be given, on request, against her earnings, provided both husband and wife agree. if the spouses cannot agree it is open to the wife to elect for separate assessment of her income, which will ensure that she receives relief for mortgage interest paid by her against her share of the total tax payable.