To ask the Chancellor of the Exchequer if he will estimate the number of married couples who will stand to gain in 1990–91 from transferring the married couple's allowance to the wife.

About 600,000 married couples are expected to benefit from transferring the married couple's allowance to the wife in 1990–91.

To ask the Chancellor of the Exchequer by how much the value of income tax personal allowances has increased in real terms since 1979; how this amount has been distributed to each band of income taxpayers, both in total and in amount per taxpayer.

[holding answer 30 March 1988]: With the increases announced in the 1988 Budget, the single and married man's personal allowances will have increased by 26·5 per cent. and 27·6 per cent; respectively, in real terms since 1978–79. The table shows the cost of

To ask the Chancellor of the Exchequer if he will publish a table showing the reductions in income tax liabilities, at 1988–89 income levels, of the proposed 1988–89 allowances, thresholds and rates, and comparable figures for the 1978–79 regime indexed to 1988–89 showing (a) the number of tax units, (b) the total amount of reductions and (c) the average reduction per tax unit for the top 1 per cent., 5 per cent., 10 per cent. and 20 per cent. of taxpayers and the bottom 1 per cent., 5 per cent., 10 per cent. and 50 per cent. of taxpayers.

[holding answer 30 March 1988]: The information is given in the table. I regret that information for the bottom 1 per cent. and the bottom 5 per cent. of taxpayers is not available. Child tax allowances, which were being phased out in 1978–79, have been excluded from the comparison. The estimates are based on a projection of the 1985–86 survey of personal incomes and are therefore provisional.