§ Mr. Rookerasked the Chancellor of the Exchequer how many couples have elected for (a) separate taxation and (b) separate assessment in the latest year for which figures are available.
§ Mr. MooreThe latest available estimate is that about 160,000 couples elected for separate taxation of wife's earnings in 1981–82. No regular survey is made of the numbers electing for separate assessment, but our best estimate is about 20,000 couples. It is possible for couples to make both elections. No estimate can be made of the number who do so.