§ Mr. Fieldasked the Chancellor of the Exchequer if he will publish the number of couples at present benefiting from the married man's tax allowance; and if he will distinguish between those with and without children.
§ Mr. Peter Rees[pursuant to his reply, 21 July 1980, c. 31]: In 1980–81 it is estimated that about 12–2 million tax-paying married couples benefit from either the ordinary or aged married allowance. In addition, many married couples who do not pay income tax would be brought into liability if the allowance were to be removed. It is estimated that in 1977–78, the latest year for which information is available, about half of the married couples with income above the level of the ordinary married person's allowance at that time had dependent children.
§ Mr. Fieldasked the Chancellor of the Exchequer if he will update the answer given to the hon. Member for Barking (Miss Richardson) on the effects on the abolition of the married man's tax allowance on 11 July 1978.
§ Mr. Peter Rees[pursuant to his reply, 21 July 1980, c. 31]: If the married man's and wife's earnings allowances were replaced by a non-transferable allowance for each partner, equal to the present single allowance, the extra tax deducted under PAYE from the married man's earnings would be £4.44 a week for those taxed wholly at the basic rate. The corresponding figure for the breadwinner wife would be £1237.