HC Deb 24 January 1978 vol 942 cc519-20W
Mr. Wrigglesworth

asked the Chancellor of the Exchequer if he has received the Equal Opportunities document "Income Tax and Sex Discrimination", if he will estimate the cost of introducing the reforms proposed; and if he will make a statement.

Mr. Robert Sheldon

I have received a copy of this document. The Commis sion has asked for comments from organisations and individuals, and I look forward to hearing in due course how people have reacted to it. The document is consultative and does not itself make specific recommendations, but sets out for discussion a number of different options for change. These options all contain a proposal that the married man's allowance should be replaced by a single person's allowance and the amount so saved reallocated in various ways—through tax allowances or cash benefits or a combination of both. They are intended, as I understand it, to be broadly neutral in terms of net Exchequer cost.