asked the Minister for Finance the cost to the Exchequer, in returns of tax foregone, of personal allowance for income tax purposes for (a) single and (b) married persons in respect of the tax year 1987-88.

Following is the information requested:

Note: The figure show the cost of (a) the allowances granted to individuals effectively liable to tax and (b) the allowances which would have been accorded to individuals if the exemption limits did not apply to them.