HC Deb 15 February 1996 vol 271 cc670-1W
Mr. David Shaw

To ask the Chancellor of the Exchequer, pursuant to his answer of 7 February,Official Report, column 186, if he will set out the effects of the flat rate tax for income exempt from taxation in £1,000 increments from £3,000 to £10,000 on the basis of (a) a single tax exempt amount per household, (b) a shared tax exempt amount per couple and (c) both (a) and (b) with an additional £2,000 tax exempt amount for married couples only. [14947]

Mr. Jack

Such an analysis of the effects of introducing a flat rate of income tax on a joint or household basis could be provided only at disproportionate cost.