HC Deb 25 October 1976 vol 918 cc59-60W
Mr. George Rodgers

asked the Chancellor of the Exchequer if any retired person whose sole income is derived from the State retirement pension will be subject to income tax payments as a consequence of the pension increase due in November 1976.

Mr. Robert Sheldon

A retirement pensioner whose income consists only of the basic State retirement pension will not be liable to pay tax for 1976–77. Some retired widows or single pensioners under the age of 65, whose basic pension is enhanced by extra pension for working after the age of 60 or by a graduated pension, could be liable to tax, but the great majority of those with no other income will not be required to pay tax in practice, as a result of the Revenue practice, for reasons of economy, of not making assessments on small amounts of tax.