asked the Chancellor of the Exchequer what would be the revenue cost in 1977–78, assuming full implementation of the Budget proposals (a) of raising the single allowance to £832, £860, £900 and £1,160, respectively; (b) of raising the married allowance to £1,248, £1,270, £1,350 and £1,510, respectively; (c) of raising single age allowance to £1,105, £1,160 and £1,210, respectively; (d) of raising the married age allowance to £1,716, £1,760, £1,790 and £1,905, respectively, and (e) of raising the limit contained in Section 8(1B) of the Taxes Act to £3,330, £3,750 and £4,000. respectively.

I will let the hon. Member have a reply as soon as possible.

(a) Main Personal Allowances
			1947–48	1957–58	1967–68	1976–77
			£	£	£	£
Single person's allowance	…	…	137	192	283	735
Married person's allowance	…	…	221	321	437	1,085
Single age exemption/allowance	…	…	—	250	401	1,010
Married age exemption/allowance	…	…	—	400	643	1,555

(b) Main Personal Allowances at April 1977 prices
			1947–48	1957–58	1967–c68	1976–77
			£	£	£	£
Single person's allowance	…	…	787	729	814	812
Married person's allowance	…	…	1,269	1,218	1,257	1,198
Single age exemption/allowance	…	…	—	949	1,153	1,115
Married age exemption/allowance	…	…	—	1,518	1,849	1,717

The values of the personal allowances have been adjusted to take account where appropriate of the effect of earned income relief and of the relief given for employees' national insurance contributions.The figures given for 1957–58 and 1967–68 in respect of elderly persons are the income limits below which full age exemption was granted to elderly taxpayers. There was no comparable allowance in 1947–48. The figures for 1976–77 are the age allowances.The price indices used in conjunction with the index for April 1977, is as follows: (i) for the two earlier years the index is for the calendar year as given in table 2 of the Central Statistical Office publication "The Internal Purchasing Power of the Pound". (ii) for the two later years the index is the average general Index of Retail Prices for the financial year.