§ Mr. Peter Bottomleyasked the Chancellor of the Exchequer why it is the Government's view, as expressed on page 29 of the Green Paper "Taxation of Husband and Wife", that the distinction between cash benefits, which increase public expenditure, and tax allowances, which do not, is an important one; and in what way more than questions of accounting conventions are involved.
§ Mr. Peter ReesApart from the differences outlined in paragraph 79 of the Green Paper, there is an important difference in kind between tax allowances, which give relief from tax an a person's income in broad recognition of personal circumstances, and cash benefits, through which specific needs are met by redistribution of resources. The containment of public expenditure in total is, itself, one of the Government's major priorities.