HC Deb 23 July 1979 vol 971 c55W
Mr. Best

asked the Chancellor of the Exchequer what would be the cost of increasing to the same level in real terms as it was set in 1973–74 at £100 the income tax allowance given to a widow—or widower—in respect of a relative resident with her—or him—or an unrelated person employed by, and resident with, her—or him—in the capacity of a housekeeper; and what that level would now be.

Mr. Peter Rees

About £1 million after the changes proposed in the Budget. On the basis of the change in the retail price index between April 1973 and April 1979 the new value would be £233.

Mr. Best

asked the Chancellor of the Exchequer what would be the cost of increasing to the same level in real terms as it was set in 1973–74 at £55 the income tax allowance for the services of a daughter or son resident with, and maintained by, a claimant, whose services the claimant is compelled to depend on because of old age or infirmity; and what that level would now be.

Mr. Peter Rees

About £150,000 after the changes proposed in the Budget. On the basis of the change in the retail price index beween April 1973 and April 1979 the new value would be £128.

Mr. Best

asked the Chancellor of the Exchequer what would be the cost of increasing to the same level in real terms as it was set in 1973–74 at £100—or £145 in respect of certain women claimants—the income tax allowance given in respect of a dependant who is a relative maintained by a claimant and is incapacitated by old age or infirmity; and what that level would now be.

Mr. Peter Rees

About £35 million after taking into account the changes proposed in the Budget. On the basis of the change in the retail price index between April 1973 and April 1979 the new value would be £233—£337 in respect of certain women claimants.