§ Mr. Rooker
To ask the Chancellor of the Exchequer if he will estimate the total cost of tax-free allowances and other tax breaks to individuals; and if he will indicate the proportion of income tax which would not need to be levied if the allowances and breaks were not in place. 
§ Mr. Jack
This depends on what the hon. Member considers a "tax break". Table 1.6 of Inland Revenue Statistics 1995, a copy of which can be found in the Library, shows the estimated cost of allowances, tax expenditures and structural reliefs against income tax.
A tax system without allowances, which charges tax from the first £1 of income would bring many more people into tax, including 7 million pensioners and the unemployed.