§ Mr. Edward DaveyTo ask the Chancellor of the Exchequer what plans he has to reform sections 589A and 589B of the Income and Corporation Taxes Act 1988 with regard to(a) extension of the relief to an employee's spouse, (b) extension of the relief to part-time employees and (c) changing the minimum two year employment period for qualification. [159677]
§ Dawn PrimaroloThe Government keep all taxes under review and decisions will be made as part of the normal Budget process. There are currently no plans to reform sections 589A and 589B of the Income and Corporation Taxes Act 1988.