MARRIED COUPLE'S TAX ALLOWANCE: TRANSFER (Hansard, 10 February 1994)

HL Deb 10 February 1994 vol 551 c66WA 66WA

§ Lord Stoddart of Swindon
asked Her Majesty's Government:
Whether, in order to assist their "back to basics" campaign and to help those families which prefer that one parent remains at home to look after their own children, they will consider allowing the transfer of unused tax allowances between spouses.

§ The Parliamentary Under-Secretary of State, Department of Employment (Lord Henley)
Married couples can already transfer their married couple's allowance from one partner to the other. A scheme for fully transferable personal allowances was proposed in the 1986 Green PaperThe Reform of Personal Taxation but it did not meet with widespread public support.