§ Mr. Rostasked the Chancellor of the Exchequer what is to be the starting date for the Government's proposals to bring into tax benefits paid to the unemployed.
§ Mr. Ridley:Bringing these benefits into tax will involve withholding tax refunds while benefit is being paid to a claimant. We now propose to introduce these changes in two stages. The withholding of refunds will start from 6 April 1982, but benefit paid before 5 July 1982 will not be charged to tax. The necessary legislation will be introduced in the 1982 Finance Bill.