I propose to take Questions Nos. 86, 87 and 88 together.
The estimated full-year costs to the Exchequer arising from the changes mentioned by the Deputy are as follows:
Tax Rates
(1) £249 million; (2) £143 million.
Personal Allowance
(1) Increase of £100 single/£200 married: £42 million;
(2) Increase of £200 single/£400 married: £84 million;
(3) Increase of £500 single/£1,000 married: £211 million.
These figures include the revenue effect of the associated increases in the widowed person's allowance, the widowed parent allowance and the single parent allowance.
Standard Rate Tax Band
(1) Increase of £500 single/£1,000 married: £47 million;
(2) Increase of £1,000 single/£2,000 married: £90 million;
(3) Increase of £2,000 single/£4,000 married: £162 million;