§ Audrey WiseTo ask the Chancellor of the Exchequer (1) how many husbands currently receive a tax allowance for incapacitated wives, and a what costs; [18823]
(2) what is his estimate of the number of women who would be entitled to a tax allowance for an incapacitated husband if the present provision for men with incapacitated wives were to be extended to women with incapacitated husbands; and what is his estimate of the cost. [18822]
§ Dawn PrimaroloIt is estimated that in 1997–98 around 10,000 husbands with children and a totally incapacitated wife receive the additional personal allowance. This costs about £5 million.
It is not possible to provide a reliable cost of extending this allowance to wives with incapacitated husbands and children.