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Treasury

Answer

Mr. Soley: To ask the Chancellor of the Exchequer at what level of income (a) single pensioners and (b) pensioner couples started paying income tax in financial years (i) 1996-97, (ii) 1997-98, (iii) 1998-99 and (iv) 1999-2000. [128359] Dawn Primarolo: An individual's income tax liability depends on the levels of income of different types that he or she receives and the tax reliefs due. A husband and wife are each taxed on their individual income. The personal and married couple's allowances available to individuals aged 65 and over in each of those years are set out in the table: £ _________________________________________________________________________________________________. 1996-97 1997-98 1998-99 1999-2000 For those aged 65-74 Personal allowance 4,910 5,220 5,410 5,720 Married couple's {1}3,115 {1}3,185 {1}3,305 {2}5,125 allowance{3} For those aged 75 and over Personal allowance 5,090 5,400 5,600 5,980 Married couple's {1}3,155 {1}3,225 {1}3,345 {2}5,195 allowance{4} Income limit 15,200 15,600 16,200 16,800 _________________________________________________________________________________________________. {1} Relief available at 15 per cent. {2} Relief available at 10 per cent. {3} This allowance is given if one of the spouses is aged 65-74 for the year in question. {4} This allowance is given if one of the spouses is aged 75 or over for the year in question. Note: The age-related element of the personal allowance is reduced by £1 for every £2 of income over the income limit until the personal allowance for someone under 65 is reached. The age-related element of the married couple's allowance is reduced in the same way until the allowance for those aged under 65 is reached.

Secondary information

Type

Written question

Reference

128359; 353 c98W

Session

1999-00

Subjects

Income tax Income Pensioners Married people Tax allowances Additional personal allowance

Contains statistics

Yes

Link

View this Written question on www.publications.parliament.uk