asked the Chancellor of the Exchequer how many married men over the age of 65 years did not receive the full age allowance in the 1981–82 tax year because their income was higher than the age allowance limit of £5,900.

About 550,000; it is estimated that about 150,000 of this total received the reduced age allowance, and the remainder received only the ordinary married man's allowance.

asked the Chancellor of the Exchequer how many married men over the age of 65 years would have been entitled to the full age allowance in the 1981–82 tax year if the income limit of £5,900 had been applied to each spouse individually.

I regret that the information on which to base an estimate is not available. Income tax records identify married couples who are entitled to the age allowance—subject to the income limit—when either partner reaches the age of 65. It is not known in how many of these cases the husband is over 65, and would therefore be entitled to the age allowance if the rules were applied to each spouse individually.