§ Mr. BurstowTo ask the Chancellor of the Exchequer if he will estimate the cost and number of beneficiaries of reintroducing the dependent relative's tax allowance. [98460]
§ Dawn PrimaroloThe dependent relative allowance was abolished in 1988. In 1987–88 there were around 320,000 benefiting from it at a cost to the Exchequer of £10 million.