§ Mr. Maxwell-Hyslopasked the Chancellor of the Exchequer, in the present tax year, how much (a) a single person and (b) a married woman can earn before (i) income tax and (ii) national insurance contributions must be paid.
§ Mr. Moore[pursuant to his reply, 8 March 1984, c. 666–67]: Assuming that no reliefs other than the main personal allowances and the wife's earned income relief were available, income tax would be payable if earnings in 1983–84 exceeded
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- (a) for single people:£1,785 less the amount of any other income liable to tax;
- (b) for wives: £1,785 plus the amount (if any) by which the remainder of the couple's income liable to tax fell short of £2,795 (the married man's allowance).
National Insurance contributions are payable in 1983–84 on weekly earnings of £32.50 or more — or monthly earnings of £140.83 or more.