HC Deb 03 April 1963 vol 675 cc499-500

Motion made, and Question,


  1. (a) the personal reliefs under section 210 of the Income Tax Act 1952 be increased by substituting £320 for £240 in subsection (1) (a) (married) and £200 for £140 in subsection (1) (b) (single), and in subsection (2) (wife's earned income relief) for £140 there be substituted £200;
  2. (b) in section 211 (2) and (3) of that Act for £800 (maximum income qualifying for full old age relief) there be substituted £900;
  3. (c) the child allowance under section 212 of that Act be increased by substituting £165, £140 and £115 respectively for the amounts of £150 (children over sixteen), £125 (children between eleven and sixteen), and £100 (children not over eleven) in subsection (1A), and the £100 specified in subsection (4) (maximum income of child if claimant not to be disqualified for relief) be increased to £115;
  4. (d) the amounts of £230 and £155 (total income of dependent' relative) specified for the purposes of section 216 of the said Act be each increased by £25;
  5. (e) the following Table be substituted for the Table set out in section 220 (1) of the said Act (reduced rate relief):—

Where the relevant amount—
does not exceed £100 a deduction equal to 3s. 9d. for each pound of the relevant amount.
does exceed £100, but does not exceed £300 the same deduction as if the relevant amount were £100, plus 1s. 9d. for each pound of the relevant amount in excess of £100.
exceeds £300 the same deduction as if the relevant amount were £300;

(f) in section 15 of the Finance Act 1952 (small income relief) for £400 in subsection (1) (maximum income for full relief) and in subsection (2) (marginal relief) there be substituted £450, and for £550 (limit for marginal relief) in subsection (2) there be substituted £680;

(g) in section 13 of the Finance Act 1957 (relief for persons over sixty-five with small incomes) subsection (1) (a) (i) be amended by substituting for £300 (maximum iincome for full relief to a single man) £325, subsection (1) (a) (ii) be amended by substituting for £480 (maximum income for full relief to a married man) £520, and subsection (1) (b) (marginal relief) be amended correspondingly;

(h) Schedule 3 to the Finance Act 1960 (relief for National Insurance contributions) be amended by increasing—

  1. (i) the amount specified in paragraphs 1, 3 (a) and 5 (a) of the Table set out in Part I of the Schedule by £4,
  2. 500
  3. (ii) the amounts specified in paragraphs 3 (b) and 5 (b) of the Table by £3.
  4. (iii) the remaining amounts specified in the Table by £2, and
  5. (iv) each of the amounts of £5 specified in paragraph 2 of Part II to the Schedule by £2;

Provided that the amounts of tax deductible or repayable under section 157 (pay as you earn) of the Income Tax Act 1952 before 6th July, 1963, shall be the same as if no such changes had been made as are above provided, but this provision shall not prevent the resulting over deductions and under repayments from being adjusted subsequently by means of diminished deductions or increased repayments under that section or, if need be, by an assessment.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1913.—[Mr. Maudling.]

put and agreed to.