HC Deb 12 July 1979 vol 970 cc283-4W
Dr. McDonald

asked the Chancellor of the Exchequer if the married man's tax allowance were abolished and replaced by the single person's (nontransferable) allowance how much extra tax a married man (a) taxed at the standard rate and (b) taxed at the lower rate of tax would have to pay each week assuming the tax rates and allowances announced in the Budget; and how much extra tax a married woman who was the sole breadwinner would have to pay on the same assumptions.

Mr. Peter Rees

If all of the additional chargeable income was within the 25 per cent. tax band the husband would pay an extra £3.12 per week, rising to £3.75 if it was all charged at the 30 per cent. rate.

If the breadwinner wife became entitled only to one single person's allowance, the extra tax would be a minimum of £9.75 per week rising to £10.47 per week if the whole of the additional income were chargeable at the 30 per cent. rate.