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Volume 978: debated on Monday 11 February 1980

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asked the Chancellor of the Exchequer what would be the complete cost of making the following changes (a) replacing the existing system of personal tax allowances by an adult for both males and females allowance of £1,500, which married couples could aggregate against the income of either spouse, (b) introducing child tax allowances of £500 per child, (c) replacing all existing benefits for children, including children's supplementary benefit by a taxable flat rate child benefit of £6 per week and (d) altering tax rates to start at 15 per cent. in the first £2,000 of taxable income, increasing by 5 per cent. on each subsequent £2,000 band up to a maximum of 50 per cent.

About £11,000 million in a full year at 1979–80 income levels, assuming that husband and wife are each entitled to their own scales of taxable income.