Single Person Taxation (Cohabitation)

Part of Oral Answers to Questions — National Finance – in the House of Commons at 12:00 am on 5th July 1973.

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Photo of Mr John Nott Mr John Nott , St Ives 12:00 am, 5th July 1973

Different considerations apply in the two cases. Supplementary benefits aim at the specific relief of need, and must take into account individual circumstances and the resources available to the individuals. The income tax personal allowances, however, do not directly reflect need. Their purpose is to graduate liabilities according to a very broad range of categories related to family circumstances. They are not the same thing.