§ Question proposed, That the clause stand part of the Bill.
§ Mr. FlightClause 27 postpones the normal date for the implementation through PAYE of revised indexation of personal reliefs-17 May-to 17 June.
First, I want to know the reason for the delay. We realise that the Finance Bill was presented rather later this year, but the basic indexation data must surely have been available to the Inland Revenue in the expectation of its normal implementation. Secondly, I want to be absolutely sure that the month's delay will sort itself out over the year, and that citizens can expect the normal 12 months in relation to the new indexation. I assume that that is the case, but clause 27 does not make it entirely clear.
§ Dawn PrimaroloThe period for notification following the announcements in the Budget, and hence the necessary delay, are to allow all the tables and other material to be printed and collated, and properly checked, and to enable instructions to be issued to the 1.3 million employers involved. That is obviously necessary.
There is also provision for a CD-ROM version of the guidance and the tax tables, in accordance with the Carter recommendations. Employers will be given a pack, which we hope will encourage them to let computers do more of the work for them, that work being the administration of PAYE.
The delay, then, is simply a consequence of the later Budget. It is also intended to ensure that information given to employers is accurate, is in a form usable by 206 them, and gives them enough time to forward the instructions. That will be the only consequence of the change.
§ Question put and agreed to.
§ Clause 27 ordered to stand part of the Bill.