§ Miss Richardsonasked the Chancellor of the Exchequer if he will list the recommendations of the Finer committee on one-parent families which relate to the work of the Inland Revenue, showing whether the recommendation (a) has been implemented, (b) is under consideration or (c) was rejected.
§ Mr. RidleyThe position on recommendations 128–130 of the Finer report which relate to the work of the Inland Revenue is as follows:
- 128—The additional personal allowance was increased in 1975 to give single-parent families the same aggregate tax allowances as a married man with children.
- 129—Tax offices are under standing instructions to give priority to claims for repayment of tax.
- 130—The Inland Revenue have issued a special tax leaflet for lone parents: "Income Tax and One Parent Families". A further leaflet on "Income Tax-Separation and Divorce" is also relevant.