HC Deb 19 December 1967 vol 756 cc349-50W
60.Mr. Biggs-Davison

asked the Chancellor of the Exchequer what detailed consideration has now been given to an amalgamation of Income Tax and allowances with Social Insurance and benefits.

Mr. Diamond:

Consideration has been given to several such schemes.

Mr. Ridley

asked the Chancellor of the Exchequer if he will seek to make unemployment pay subject to Income Tax.

Mr. Diamond:

Unemployment benefit was exempted because of the practical difficulties of collecting the tax, and these difficulties still remain.