The same social attitudes which gave rise to the need for the Married Woman's Property Acts also lie at the heart of the current bias against married women in tax legislation.
While the bias takes various forms, the main assumption involved has again been that a woman is nothing more than a legal annexe of her husband as far as financial matters are concerned. This does give rise to anomalies and many of >these will be removed by the changes which are to take place from 2015.
A married woman's earnings are currently treated as an addition to her husband's earnings. This means that if, for example, his earnings have caused him to pay a higher rate of tax, tax will be paid on his wife's earnings at the higher rate, apart from that part covered by her personal allowance (which is equal to the single person's tax allowance). This has meant that a number of married women have been discounted from working.