§ Mr. CallaghanIn my autumn Budget I promised to consider whether to raise the income limits for the Income Tax age exemption this year. At present, single people over 65 are exempt from Income Tax if their income does not exceed £360 and married couples at that age if their income does not exceed £575. I propose to raise the income limits for this special exemption to £390 for single people and £625 for married couples. I also propose, as I said last November, to increase the dependant's income limit for the full dependent relative allowance by £30, to £210, and to make a corresponding increase to £285 in the upper income limit at which no allowance is due. The cost of giving this help to those in need of it will be £5¾ million in 1965–66 and £9¼ million in a full year.