HC Deb 20 February 1990 vol 167 c699W
Mr Martyn Jones

To ask the Chancellor of the Exchequer what changes there have been in policy on the award of age allowances.

Mr. Lilley

Under independent taxation, which starts on 6 April 1990, the present single and married age allowances will be replaced by age-related levels of the new personal and married couple's allowances. A wife aged 65 or over will be entitled to an age-related personal allowance in her own right, if her own income is below the income limit for the higher allowance levels. She will be able to set her personal allowance against any kind of income. As a result of this and other changes introduced with independent taxation some three quarters of all elderly married couples who currently pay tax will pay less tax, and some 180,000 will be taken out of tax altogether.

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