§ Mr. Stoddartasked the Chancellor of the Exchequer (1) what would be the estimated cost of granting additional personal tax allowances, equivalent in amount to an average widow's pension, to all single-parent families and to single people looking after aged or disabled parents.
§ Mr. Robert SheldonSingle-parent families are already entitled to an additional personal allowance of £510 and single people with dependent relatives may claim the dependent relative allowance. If each of these groups were entitled to a further allowance equal to the basic widow's pension, the loss of revenue at 1977–78 income levels would be about £150 million.
§ Mr. Wakehamasked the Chancellor of the Exchequer what would be the cost to the Revenue of giving the higher personal allowance instead of the personal allowance to those single taxpayers who at present are entitled to child relief, dependent relative relief or housekeeper relief.
§ Mr. Robert Sheldon,pursuant to his reply [Official Report, 3rd February 1978; Vol. 943, c. 355], circulated the following information:
A single taxpayer entitled to child allowance is already entitled to claim an 589W additional personal allowance, which together with the single allowance is equivalent to the allowance for a married man. The estimated cost of granting the equivalent of a married allowance to single persons claiming a dependent relative allowance or housekeeper allowance is about £60 million.
§ Mr. Wakehamasked the Chancellor of the Exchequer what is the estimated cost to the Revenue of the dependent relative reliefs and the housekeeper relief.
§ Mr. Robert Sheldon,pursuant to his reply [Official Report, 3rd February 1978; Vol. 943, c. 355], gave the following answer:
About £30 million.