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Dependent Relatives Allowance

Volume 22: debated on Monday 19 April 1982

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asked the Chancellor of the Exchequer what was the dependent relatives allowance for each of the tax years since 1970–71; and what it would have to be for the present tax year if its value were to be the equivalent for each of the tax years since 1970–71, respectively.

The information is as follows:

Dependent relative maintained by single womenOther cases
Level of allowance in year shown £Level of allowance for 1982–83 equivalent to level in year shown £Level of allowance in year shown £Level of allowance for 1982–83 equivalent to level in year shown £
1970–7111048775332
1971–7211044575304
1972–7311041675284
1973–74145496100342
1974–75145421100290
1975–76145338100233
1976–77145293100202
1977–78145257100177
1978–79145237100164
1979–80145205100141
1980–81145176100122
1981–82145158100109
1982–83145145100100
The levels of allowances in each year have been revalorised to 1982–83 levels in line with movements in the retail prices index.

asked the Chancellor of the Exchequer how many individuals claimed dependent relatives allowance for the most recent tax year.

It is estimated that about 750,000 taxpayers are currently claiming the dependent relatives allowance.