§ Sir J. Maitland
asked the Chancellor of the Exchequer what action tax offices will be taking as regards the coding for Pay As You Earn purposes for 1963–64 of persons who at present receive the dependent relative allowance but whose dependants will, as a result of the proposed increase in the National Insurance pension, receive an income above the prescribed limit.
§ Mr. Maudling
Subject to Parliamentary approval of the National Insurance Bill which is now before the House I propose to introduce legislation in the coming Finance Bill to increase the dependant's income limit for the full dependent relative allowance from £155 to £180, with a consequential increase from £230 to £255 in the income limit at which no allowance is due. P.A.Y.E. codings for 1963–64 reflecting dependent relative allowance which have been fixed on the basis of current rates of retirement pension will therefore not need to be reduced if the retirement pension increases proposed in the National Insurance Bill take effect as proposed.