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Personal Allowances

Volume 978: debated on Friday 15 February 1980

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asked the Chancellor of the Exchequer what is the number of additional personal allowances currently claimed by (a) single parents and (b) married men whose wives are totally incapacitated and who receive child allowance for a child living with them.

About 425,000 lone parents benefit from the additional personal allowance in 1979–80. A further 10,000 or so married men also benefit from the additional personal allowance since their wives are totally incapacitated by physical or mental infirmity and they have dependent children resident with them. It is no longer possible to claim a child tax allowance for a child residing with the claimant except in the case of a very small number of children who are students.