§ Mrs. Renee Short
asked the Chancellor of the Exchequer (1) in what circumstances the Inland Revenue still pays rebates due in respect of a wife's income to her husband; and if he will take action to ensure that such rebates are paid to the wife direct in future.
(2) in what circumstances does the Inland Revenue correspond about a married woman's tax affairs by writing to her husband; and if he will take action to ensure that in future all communications concerning a married woman's tax affairs are addressed directly to her.
§ Mr. Peter Rees
[pursuant to his reply, 28 July, c. 476]: In general, wives now receive their own tax rebates and correspond with the Inland Revenue about their tax affairs. It is only where there is higher rate tax due on the couples income or the wife pays tax under schedule D that the rebate would and ordi- 712W narily go to the husband; and it is only exceptionally—for example, where there is a statutory requirement to serve a formal notice on the husband—that the Revenue would correspond with him.
These issues will be amongst the matters discussed in the Green Paper on the taxation of husband and wife, which my right hon. and learned Friend intends to publish later this year. We shall take account of the response to this Green Paper in formulating any proposals for change.