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THE MARRIED COUPLE'S ALLOWANCE 2/3
A man whosj wife lives with him can
claim this allowance.
Whatevjr your rate of tax, the relief
is givjn at 15% (reducing your tax by
up to £285 - £275 in 97/98 - if you are
undjr 65.
A husband and wife can elect to
transfer the whole of thj allowance to
thj wife. You must tell the Inland
Rjvjnuj you intend to do this bjfore
thj tax yjar starts.
A wife can claim onj half of the
allowance without her husband's consjnt
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