§ 39. Mr. Barnesasked the Chancellor of the Exchequer what studies are being carried out to establish whether it would be practicable to pay certain social security benefits through a system of Income Tax in reverse.
§ Mr. Roy JenkinsSchemes of this kind are kept under review by the Departments concerned.
§ 59. Mr. Biggs-Davisonasked the Chancellor of the Exchequer to which schemes for the amalgamation of Income Tax and allowances with social insurance and benefits detailed consideration has now been given.
§ Mr. Roy JenkinsSchemes which have been or are being considered range from those examined by the Royal Commission on the Taxation of Profits and Income to more recent ideas of "Income Tax in reverse" or "negative Income Tax".