§ Mr. Gwilym Robertsasked the Chancellor of the Exchequer what arrangements are being made to collect tax from disabled persons receiving a mobility allowance; and if he will make a statement.
§ Mr. Robert Sheldon,pursuant to his reply [Official Report, 5th May 1976; Vol. 910, c. 412], gave the following information:
The same arrangements apply as for recipients of other taxable Social Security benefits. Any tax due is collectible under PAYE if the disabled person has a source of income to which PAYE applies. In most other cases any tax due is collected by instalments, following an assessment made on the recipient; but there is no liability where the mobility allowance is the only source of income.