HC Deb 12 November 1981 vol 12 c128W
Mr. Kilroy-Silk

asked the Chancellor of the Exchequer if he will revise the criteria for married persons' tax allowance in order to permit a common law husband or wife to qualify for the allowannce, in view of the fact that he or she is expected by the Department of Health and Social Security to support an unemployed common law spouse.

Mr. Ridley

I have no plans to extend the married man's allowance to people who are not legally married. However, the possibility of changes in the married man's allowance is one of the topics explored in the Green Paper on the "Taxation of Husband and Wife".