§ 14. Mr. John Smith
To ask the Chancellor of the Exchequer when he plans to introduce the 10 pence starting rate of income tax. 
§ Dawn Primarolo
The Government will introduce a 10 pence starting rate of income tax when it is economically right to do so. The Chancellor made this clear in his statement on the pre-Budget report. The new rate will be incorporated in the income tax system in the way that best meets the Government's objectives of improving work incentives and promoting a fair and efficient tax system.