HC Deb 24 January 1980 vol 977 cc368-9W
Sir Brandon Rhys Williams

asked the Chancellor of the Exchequer what is his estimate of the number of women claiming wife's earned income allowance in full.

Mr. Peter Rees

The estimated number for 1979–80 is about 4,700,000.

Sir Brandon Rhys Williams

asked the Chancellor of the Exchequer what is his estimate of the tax expenditure saving if wife's earned income allowance and single person's tax allowance, for non-householders, were reduced to 50 per cent. of the married person's tax allowance, or £900 approximately.

Mr. Peter Rees

If wife's earned income allowance and the single person's allowance were each reduced to £900 the estimated saving in a full year at 1979–80 income levels would be of the following order:

Savings £million
Wife's earned income allowance 390
Single personal allowance 670

The precise amount relating to single persons who are non-householders is not available, but it is estimated that rather less than half of single persons benefiting from the tax allowance are not householders.