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Volume 471: debated on Tuesday 29 January 2008

To ask the Chancellor of the Exchequer what comparative assessment he has made of the treatment received under the taxation regime by married couples with children and single people without children. (182423)

The principle of independent taxation means each individual has his or her own allowances and income tax rate bands. Levels of financial support in the tax credit system are determined by the level of need, and do not favour any particular household composition.