After leaving them with the 1997-8 personal allowance of £14.10, this implies an average contribution to their care costs of about £132 a week.
There is the earned income relief, there is the personal allowance, and there is the additional reduced rate relief.
Such spouses who work at home cannot claim any value from the personal allowance to which they would be entitled if they were working.
The present personal allowance of single persons does not distinguish between those who have household responsibilities and those who have not.
About 425,000 lone parents benefit from the additional personal allowance in 1979–80.
This rate is, in effect, a personal allowance—it is just that.
There does not appear to be any justification for the difference between personal allowance and dependant's allowance.
Married couples allowances and the additional personal allowance have not been abolished.
