HC Deb 12 July 1978 vol 953 cc608-9W
Miss Richardson

asked the Chancellor of the Exchequer how many couples at present benefiting from the married man's allowance have no children; and, if the information is available, in how many of these cases this is because children have grown up and in how many cases it is because the couple have not yet had children.

Mr. Robert Sheldon,

pursuant to his reply [Official Report, 7th July 1978; Vol. 953, c. 319], gave the following answer:

About 5,900,000. Information is not available from which to distinguish amongst tax-paying married couples without dependent children those whose children have grown up from those who have not had children.

Miss Richardson

asked the Chancellor of the Exchequer what would be the additional revenue gained in a full year by abolishing the married man's tax allowance and replacing it by a single person's allowance assuming the tax rates and allowances contained in the Finance Bill.

Mr. Robert Sheldon,

pursuant to his reply [Official Report, 7th July 1978; Vol. 953, c. 319], gave the following answer:

At 1978–79 income levels, the additional tax gained by abolishing the married man's allowance and replacing it by a single person's allowance would be about £2,300 million. This takes account of the allowances and rates contained in the Finance Bill as amended in Committee, and assumes that the married age allowance is similarly altered.