The estimated full-year costs to the Exchequer arising from the changes mentioned by the Deputy are as follows: (a) £190 million, (b) £290 million, (c) £17 million.
The figure given at (a) includes the cost of increasing the widowed person's allowance to £3,225 in association with the suggested increase in the single person's allowance. The figure given at (c) assumes that the Deputy's question envisages the amalgamation of the present widowed parent allowance and single parent allowance into one allowance, a lone parent allowance of £4,860, which would be available to widowed and single parents in addition to the increased single person's allowance of £3,225.
All the figures are provisional and may be revised. They are estimated by reference to the 1992-93 income tax year.