Married Couple's Allowance

HC Deb 28 March 1990 vol 170 c195W

Mr. Nigel Griffiths

To ask the Chancellor of the Exchequer what is the cost to the Exchequer at the 1990–91 tax rates announced in the Budget of the married couple's allowance; and how much of this cost is attributable to taxpayers aged below 65 years.

Mr. Lilley

The direct revenue cost in a full year, at 1990–91 levels of income, of the married couple's allowance is estimated to be about £5.5 billion, of which £4.8 billion is attributable to married couples where both the husband and wife are aged under 65. The extra relief is worth £8.27 per week to a basic rate taxpayer not entitled to a higher, age-related, allowance.

Estimates are based on a projection of the 1987–88 survey of personal incomes and are provisional.