§ 53. Mr. H. WILLIAMS
asked the Chancellor of the Exchequer why the forms of Income Tax repayment claims do not contain any reference to the age allowance of one-sixth to which persons over 65 years of age with incomes of less than £500 per annum are entitled; and if he will arrange to have this reference inserted when the forms are next reprinted?
§ Mr. CHURCHILL
The Income Tax repayment claim forms printed since November, 1925, and now in general use, provide a section for claiming this allowance, and, together with the instructions which are enclosed with the claim forms, notify that the allowance may be claimed for the year 1925–26 and subsequent years. In the interests of economy it is the practice when new or altered reliefs are introduced to use up the existing stock of forms, but to supply for issue with them a leaflet calling attention to the alterations. If the hon. Member has in mind some particular instance where an out-of-date form has been recently issued without the explanatory leaflet, I shall be glad to inquire into it if he will let me have particulars.