HC Deb 24 January 2000 vol 343 c115W
Ms Kelly

To ask the Chancellor of the Exchequer what estimate he has made of the cost to the Exchequer of providing a transferable tax allowance between(a) all married couples, (b) all married couples with children, (c) all families with children, (d) all married couples with children whose youngest child is under the age of five years, (e) all families with children whose youngest child is under the age of five years and (f) all families with caring responsibilities in receipt of invalid care allowance. [104868]

Dawn Primarolo

The estimated costs for 2000–01 of allowing married or co-habiting couples to transfer all or part of their personal allowance are given in the following table.

Family type £ million
(a) All married couples 4,250
(b) All married couples with children 2,250
(c) All families1 with children 2,500
(d) All married couples whose youngest child is under the age of five 1,750
(e) All families1 whose youngest child is under the age of five 2,000
(f) All families1 with caring responsibilities in receipt of invalid care allowance 70
1 A family is defined here as unit with a married or co-habiting couple