HC Deb 28 March 1983 vol 40 c59W
Mr. Austin Mitchell

asked the Chancellor of the Exchequer (1) whether he will publish in the Official Report a table showing for 1983–84 the estimated number of married women in each income group who would benefit from separate assessment under the wife's earnings election if (a) the married and single allowances were increased to £3,500 and £1,800, respectively, (b) two reduced rate bands of £1,000 were introduced at 10 per cent. and 20 per cent., respectively, and (c) the band for the standard rate were reduced to £4,000 followed by two bands of £400 and four bands of £5,000 in incremental steps of 5 per cent. to a maximum of 65 per cent.; and if he will include in each case the estimated cost to the Exchequer net of the married woman's earnings allowance raised to £1,800;

Number and cost of wife's earnings election at 1983–84 income levels.
Existing Tax Regime: Alternative Tax Regime:
Range of joint total income (lower limit) Assuming statutory indexation: Assuming 1983 Budget proposals:
£ Number Cost Number Cost Number Cost
Thousands £ million Thousands £ million Thousands £ million
16,000 50 5
18,000 80 10
20,000 70 15 30 10 130 30
25,000 40 20 40 15 30 20
30,000 30 35 30 30 30 30
40,000 10 25 10 20 10 20
50,000 10 35 10 35 10 35
160 130 120 110 340 150