§ Mr. Nicholas BrownTo ask the Chancellor of the Exchequer how many people receive(a) the married couple's allowance, (b) the additional person's allowance and (c) the widow's bereavement allowance.
§ Mr. MaudeIn 1991–92 the numbers of individuals benefiting from the specified allowances are estimated to be about(a) 11.1 million, (b) 600,000 and (c) 140,000.
§ Mr. Nicholas BrownTo ask the Chancellor of the Exchequer what would be the revenue yield from freezing the married couple's allowance, additional personal allowance and widow's bereavement allowance—but not the married couple's allowance for pensioners—(a) in the first year, (b) in a full year, assuming this is introduced at the beginning of 1991–92, (c) in the first year and (d) in a full year, assuming this is introduced at the beginning of 1992–93, with (i) the current system of tax allowances and (ii) restricting all tax allowances and reliefs except the single person's allowance to the basic rate.
§ Mr. MaudeIt is estimated that, at 1992–93 levels of income, freezing the married couple's allowance for taxpayers aged under 65, the additional personal allowance, and the widow's bereavement allowance in 1992–93 would yield about £140 million in the first year and £180 million in a full year with the current system of tax allowances compared with the illustrative 4 per cent. indexation shown in table 4.2 of the autumn statement 1991. If all tax allowances and reliefs except the basic personal allowance were restricted to the basic rate, the yield from freezing the specified allowances would be about £130 million in the first year and £170 million in a full year. These allowances were not increased in the 1991 Budget.