asked the Chancellor of the Exchequer what would be the costs, in terms of loss of revenue to the Exchequer, if: (a) the single personal allowance were raised by £52 per annum in 1977 and (b) if the married man's allowance and the wife's earned income allowance were raised by £52 per annum in 1977.

pursuant to his reply [Official Report, 24th January 1977; Vol. 924, c. 410], gave the following answer:At 1976–77 levels of income and tax rates, the cost of raising the single personal allowance by £52 would be about £150 million. The cost of raising the married allowance and the wife's earned income allowance by the same amount would be about £300 million.