I propose with your permission, a Cheann Comhairle, to take Questions Nos. 10 and 11 together.
Presumably, the Deputy has in mind an increase in the income tax personal allowances for single, widowed and married persons. These allowances and the appropriate earned income relief are the main elements of the weekly tax-free allowances for PAYE purposes.
The cost of increasing the married personal allowance so as to raise the tax-free allowance to £14.15 a week is estimated to be £2.7 million in a full year.
The cost of increasing the personal allowances for single and widowed persons so as to provide a tax-free allowance of £10.40 a week is estimated to be £17.8 million in a full year.