§ Mr. Austin MitchellTo ask the Chancellor of the Exchequer whether he proposes to extend the proposed married couples' income tax allowance to single parents in the form of an additional personal income tax allowance when separate taxation of husbands and wives is introduced in 1990–91.
§ Mr. Norman LamontThe additional personal allowance for those with single-handed responsibility for children will continue to be available after independent taxation is introduced in April 1990. The additional personal allowance and the new married couple's allowance will be equal in value.