§ Mr. Fabian HamiltonTo ask the Chancellor of the Exchequer if he will reassess the married man's tax allowance to take account of the added financial responsibility of supporting a non-earning and dependent wife. [89896]
§ Dawn PrimaroloThe higher personal allowance available to a married man became the married couple's allowance with the introduction of independent taxation in 1990–91. The Chancellor announced in his Budget statement this year, 9 March 1999,Official Report, columns 173–91 that, as part of a package of reform of income tax reliefs, the married couple's allowance would be abolished from 6 April 2000 for couples aged under 244W 65 at that date. It will be replaced from 6 April 2001 by the children's tax credit, which will be worth up to twice as much for families with children.