HC Deb 13 April 1976 vol 909 cc489-90W
Mr. Neubert

asked the Chancellor of the Exchequer whether he intends to allow individual taxpayers to qualify for the conditional tax allowances announced in his Budget Statement, if they can satisfy the Inland Revenue that their income for 1976–77 has not increased over the previous year by more than 3 per cent.

Mr. Robert Sheldon

No. My right hon. Friend has made it plain that the increases in personal allowances, other than those for children and the elderly, are conditional upon agreeing a pay limit in the area of 3 per cent.