HC Deb 31 July 1978 vol 955 c64W
Miss Richardson

asked the Chancellor of the Exchequer how many couples and how many lone parents benefit from the married man's tax allowance.

Mr. Robert Sheldon

About 12,400,000 married couples who are already paying tax are expected to benefit in 1978–79. About 300,000 single parents similarly benefit from the additional personal allowance which together with the single person's allowance brings them up to the level of the married man's tax allowance. In addition, a much smaller number of non-taxpayers benefit from the allowances to the extent that they would become liable to tax if the allowances were abolished.