To ask the Chancellor of the Exchequer what is the cost to the Exchequer at the 1990–91 tax rates announced in the Budget of the married couple's allowance; and how much of this cost is attributable to taxpayers aged below 65 years.

The direct revenue cost in a full year, at 1990–91 levels of income, of the married couple's allowance is estimated to be about £5·5 billion, of which £4·8 billion is attributable to married couples where both the husband and wife are aged under 65. The extra relief is worth £8·27 per week to a basic rate taxpayer not entitled to a higher, age-related, allowance.Estimates are based on a projection of the 1987–88 survey of personal incomes and are provisional.