HC Deb 22 July 1982 vol 28 c289W
Miss Richardson

asked 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. Ridley

The 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.