§ Mr. Martyn JonesTo ask the Chancellor of the Exchequer what guidance the Inland Revenue issues to local officers on how to award pensioners' age allowances; what arrangements are in place to ensure consistency in treatment of such allowances; and if he will make a statement.
§ Mr. LilleyThe Inland Revenue issues guidance to local offices on all aspects of the income tax system. The guidance is aimed at producing consistency of treatment in applying the relevant legislation. If the hon. Member has a particular case in mind, I shall be happy to look into it if he will let me have details.