asked the Chancellor of the Exchequer if he will list the personal allowances for 1979–80, the levels to which they would be raised to compensate for (a) the increase in the retail price index, (b) the tax and prices index, and the total cost of (a) and (b) for each allowance.

[pursuant to his reply, 24 March 1980, c. 452–53]: The follow-

Allowance	Present value	Value increased by 17·82 per cent.	Values rounded up for administrative purpose	Cost	Value increased by 15·49 per cent.	Cost
	£	£	£	£m.	£	£m.
Single person and wife's earned income allowance.	1,165	1,373	1,375	852	1,345	734
Married person	1,815	2,138	2,145	1,142	2,096	975
Additional personal	650	765	770	12	751	10
Age—
single person	1,540	1,814	1,820	77	1,779	67
married person	2,455	2,892	2,895	103	2,835	90

The increase between the average of the December 1978 and January 1979 retail prices index and the average of the December 1979 and January 1980 retail prices index is 17·82 per cent. This is the basis of the calculation of the changes required by section 22 FA 1977. The resultant values incorporating the administrative roundings necessary for the operation of the PAYE scheme are those announced in my right hon. and learned Friend's Budget Statement, and the costs shown are consistent with those quoted in table 2 of the Financial Statement and Budget Report.The increase between the average of the December 1978 and January 1979 tax and price index and the average of the December 1979 and January 1980 tax and price index is 15·49 per cent.