HC Deb 16 February 1971 vol 811 cc385-6W
52. Mr. George Cunningham

asked the Chancellor of the Exchequer if he will take steps to ensure that tax offices apply age relief or age exemption to tax assessments in respect of taxpayers over the age of 65 years without the taxpayer having to apply for it.

Mr. Higgins

The tax office can normally give these reliefs if they know that the qualifying income conditions are satisfied and the individual has entered his date of birth in the appropriate section of his tax return. It may be necessary for taxpayers who qualify for one or other of these reliefs following a change in circumstances to apply to the tax office.