§ Mr. Viggers
asked the Chancellor of the Exchequer whether Her Majesty's Government are satisfied that advantages at present enjoyed by cohabiting as opposed to married couples with relation to (a) claiming (i) single persons' tax allowances, (b) additional personal allowances as single parents, (c) tax relief on affiliation orders and (d) two single persons' limit on mortgage loan tax relief and (ii) treating money paid under a court order in respect of an illegitimate child as the child's income, are consistent with Her Majesty's Government's policy of sustaining family life; and if he will make a statement.
§ Mr. Wakeham
[pursuant to the reply, 30 March 1983, c. 179]: The impact of tax on married couples compared with other family units is one of the major questions raised for discussion in the Green Paper on the taxation of husband and wife. The wide range of views expressed by the general public and by interested organisations are now being given detailed consideration.