§ I turn to the Income Tax, and I am sure that I shall interpret the decided preference of the vast majority of taxpayers in selecting this as the principal field for such modest reliefs—and they must be modest—as I can give this year. Most people dislike the Income Tax more than any other tax they pay. Such is the evidence we everywhere meet. First, let me remind the Committee of a relief which, though I introduced it last year, only takes effect for the first time this year—namely the allowance as deductions for Income Tax of the National Insurance contributions. When old age pensions were increased last October, insurance contributions were increased as well. This year, therefore, the tax free allowance for these increased contributions will be £5 a year, as compared with only £t last year. And next year, when the full contributions become payable, this tax-free allowance will rise to £12 a year. The effect of this is just the same as that of an increase in the personal allowances for Income Tax.