To ask the Chancellor of the Exchequer what is the (a) cost in 1998–99 and (b) full year cost of revalorising (i) the non-aged personal allowance, (ii) the personal allowance for those between 65 and 74 years and (iii) the personal allowance for those aged 75 years and over. [39291]

Estimated costs are given in the table.

To ask the Chancellor of the Exchequer what estimate he has made of the full year cost of transferring from a married person to their earning spouse an unused personal tax allowance where the former cares for an elderly or dependent relative; and if he will give this figure both on the basis that the married couples allowance (a) is and (b) is not, also given in these cases. [39289]

It is not possible to provide reliable estimates.

To ask the Chancellor of the Exchequer (1) by what amount the real value of the under 65 years married couples allowance will have fallen between 1990–91 and (a) 1998–99 and (b) 1999–2000 taking account of the reductions in the rate at which the allowance is given and assuming that the allowance is increased in 1999–2000 in line with inflation; [39293](2) by how much the real value of the personal allowance will have increased between 1990–91 and

The information is given in the tables. These compare the level of the 1990–91 revalorised personal allowance and married couple's allowance against the actual level in 1998–99 and 1999–2000. It is assumed that allowances in 1999–2000 are indexed in line with an illustrative assumption of 3¼ per cent. given in the "Financial Statement and Budget Report", March 1998.

To ask the Chancellor of the Exchequer what estimate he has made of the full year cost of giving all married people the option of transferring an unused personal tax allowance to their earning spouse; and if he will give this figure both on the basis that the married couples allowance (a) is and (b) is not also given in these cases. [39288]

The full year cost in 1998–99 of allowing married couples to transfer their unused personal allowance to their spouse is estimated to be £3.2 billion. However, if couples were given the choice between transferring their unused personal allowances but losing their MCA, or keeping their MCA and not transferring, the cost would be £2.1 billion.

To ask the Chancellor of the Exchequer what estimate he has made of the full year cost of transferring from a married person to their earning spouse an unused personal tax allowance where that person's youngest child is (a) under five, (b) under 11 and (c) under 16 years at the beginning of the tax year; and if he will give these figures both on the basis that the married couples allowance (i) is and (ii) is not, also given in these cases. [39290]