HC Deb 31 March 1981 vol 2 cc63-4W
Mr. McCrindle

asked the Chancellor of the Exchequer (1) if he will estimate the cost of the complete separation of husband and wife for tax purposes;

(2) if he will estimate the cost of continuing aggregation of married couples incomes together with an option for independent taxation;

(3) if he will estimate how many additional civil servants would be required if there was complete separation of husband and wife for tax purposes.

Mr. Peter Rees

[pursuant to his reply, 27 March 1981, c. 445]: The revenue and administrative costs of such

2.7 Housing (England) £ million at 1979 survey prices
1975–76 1976–77 1977–78 1978–79 1979–80 1980–81 1981–82 1982–83 1983–84
CURRENT EXPENDITURE
General subsidies
Central Government subsidies to local authority housing 969 1,115 1,052 1,148 1,176 1420
Rate fund contribution to local authority housing 269 208 183 238 298
Subsidies to new towns 82 87 96 100 107 103
Housing associations revenue deficit grants 18 20 20 22 21 21
Total general subsidies 1,338 1,430 1,351 1,508 1,602 1,544

changes in the system for taxing husband and wife would depend on the details of the scheme adopted and on the prevailing tax rates and allowances and income levels at the time it came into effect. These matters are examined in the recent Green Paper "The Taxation of Husband and Wife", Cmnd. 8093, copies of which are available in the Library.