§ Miss Emma NicholsonTo ask the Chancellor of the Exchequer what arrangements he has made for the allocation of the marriage allowance following the introduction of separate taxation; and what measures he will take to ensure that the marriage allowance is shared equally between husband and wife.
§ Mr. LilleyThe married couple's allowance which will be introduced under independent taxation in April 1990 will be given in the first instance to the husband. If he has insufficient income to use part or all of the allowance himself he will be able to transfer the surplus to his wife. Allowing married couples generally to share the married couple's allowance between them would add considerably to the complexity of independent taxation and would delay its introduction. Fewer than one in 300 couples would gain any financial advantage from this additional complexity.