To ask the Chancellor of the Exchequer what is the objective of the married couples allowance; and what assessment he has made of the effect of the married couples allowance for couples where both partners have the same level of gross income.

[holding answer 25 February 1992]: The married couple's allowance is intended to recognise the special responsibilities associated with marriage, which can encompass a variety of dependent relationships. The effect of the allowance is the same whatever the relative level of income of the partners, provided they earn enough to make use of their allowances.