HC Deb 04 March 1985 vol 74 c424W
Mr. Silvester

asked the Chancellor of the Exchequer what would be the cost of creating a personal tax allowance at current levels for wives drawing a retirement pension based on their husbands' contributions.

Mr. Moore

[pursuant to his reply, 18 February 1985, c. 402]: If the wife's earned income allowance could be set against a wife's national insurance retirement pension paid on the basis of her husband's contributions, the direct revenue cost would be about £300 million at 1984–85 levels of income, assuming no other change in the income tax rules.