§ 27. Dame Jill KnightTo ask the Chancellor of the Exchequer if he will estimate the effect upon elderly taxpayers of the change to independent taxation of husband and wife.
§ 49. Mr. CarringtonTo ask the Chancellor of the Exchequer if he will estimate the effect upon elderly taxpayers of the change to independent taxation of husband and wife.
§ Mr. Norman LamontOver 80 per cent. of the 1.1 million elderly married couples paying tax under the present system will have less tax to pay under independent taxation, and 160,000 elderly couples will be taken out of tax altogether.
§ 40. Mr. BellinghamTo ask the Chancellor of the Exchequer what is his estimate of the effect upon married women with small incomes from savings of the change to independent taxation of husband and wife.
§ 50. Mrs. GormanTo ask the Chancellor of the Exchequer what is his estimate of the effect upon married women with small incomes from savings of the change to independent taxation of husband and wife.
§ Mr. Norman LamontIt is estimated that, at forecast 1990–91 levels of income, about 700,000 married women210W with investment income or pensions of less than £1,000 per annum will gain an average of about £140 from the change to independent taxation. A further 800,000 with incomes between £1,000 and £5,000 will gain an average of about £290.