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Married Women (Taxation)

Volume 114: debated on Wednesday 8 April 1987

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asked the Chancellor of the Exchequer whether he will publish in the Official Report a table showing by personal category and range of income for elderly and for other taxpayers the gross and net cost to the Exchequer of separate taxation, without aggregation, of married women in the coming financial year on the assumption that each spouse has a transferable allowance equal to the single allowance and that the wife's earned income all6wance will be abolished; and how much of the loss would be in respect of higher rate tax on earned income and of standard rate and higher rate tax, respectively, on unearned income.

[pursuant to his reply, 23 March 1987, c. 40]:The table shows the effects for married couples, at 1987–88 income levels, of transferable allowances at the levels for single persons proposed in the 1987 Budget. Further analyses could only be provided at disproportionate expense.