HC Deb 09 February 1961 vol 634 c600
10. Mr. John Hall

asked the Chancellor of the Exchequer what would be the total Income Tax paid by two single persons each earning £2,000 per annum; and what additional Income and Surtax would be payable if the two individual taxpayers were married.

Sir E. Boyle

£986 1s. 01. and £231 5s. 0d. respectively. The latter figure is made up of £270 Surtax less £38 15s. 0d. reduction in Income Tax liability.

Mr. Hall

Although it was a little difficult to hear what my hon. Friend said, I gather that the tax paid by a married couple will be greater than the tax paid by two single people liable to tax, with incomes of over £2,000? If that is so, why should the Treasury want to encourage immorality? Are not there enough temptations already without a fiscal temptation to live in sin instead of in the holy bonds of matrimony? Will my hon. Friend look at this again before the next Finance Bill?

Sir E. Boyle

The simple point is that as a married couple they would pay less Income Tax, but they would become liable to Surtax. We cannot debate the whole question of aggregation this afternoon, but Government policy here is wholly in line with the views of the Royal Commission.

Sir G. Nicholson

Will my hon. Friend assure the House that, by and large, the Treasury is opposed to sin?

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