§ Mr. Timms
This Department does not hold retirement survey data in a format that would allow the information to be produced. The Department commissioned the Institute for Fiscal Studies (IFS) and the Age Concern Institute of Gerontology (ACIOG) to carry out the analysis of the combined 1988–89 and 1994 data. Findings were published in "The Dynamics of Retirement" (1998) DSS Research Report No. 72, The Stationery Office. Converting the data to an appropriate format and producing a reliable analysis would involve disproportionate cost.