§ 22. Mr. Viggersasked the Chancellor of the Exchequer if he is satisfied with the present system of assessment of tax upon pensioners and those on small incomes.
§ Mr. Robert SheldonWhere a pensioner has a source of income taxed under PAYE, any tax due on the pension is ordinarily collected through the PAYE deductions, without the need for an assessment. We are currently examining the possibility of a scheme for the application of PAYE direct to State pensions; but, pending such a development, I see no good reason for any change in the arrangements for making assessments, where these are required, on pensioners and other taxpayers with small incomes.