§ Mr. Colin Shepherdasked the Chancellor of the Exchequer what was the dependent relatives allowance for each of the tax years since 1970–71; and what it would have to be for the present tax year if its value were to be the equivalent for each of the tax years since 1970–71, respectively.
§ Mr. RidleyThe information is as follows:
Dependent relative maintained by single women Other cases Level of allowance in year shown £ Level of allowance for 1982–83 equivalent to level in year shown £ Level of allowance in year shown £ Level of allowance for 1982–83 equivalent to level in year shown £ 1970–71 110 487 75 332 1971–72 110 445 75 304 1972–73 110 416 75 284 1973–74 145 496 100 342 1974–75 145 421 100 290 1975–76 145 338 100 233 1976–77 145 293 100 202 1977–78 145 257 100 177 1978–79 145 237 100 164 1979–80 145 205 100 141 1980–81 145 176 100 122 1981–82 145 158 100 109 1982–83 145 145 100 100 The levels of allowances in each year have been revalorised to 1982–83 levels in line with movements in the retail prices index.
§ Mr. Colin Shepherdasked the Chancellor of the Exchequer how many individuals claimed dependent relatives allowance for the most recent tax year.
§ Mr. RidleyIt is estimated that about 750,000 taxpayers are currently claiming the dependent relatives allowance.