§ Mr. Haleasked the Chancellor of the Exchequer whether he will introduce provisions for a person, taxed on Pay-as-You-Earn, attaining the age of 65 years, to be granted immediately the increased allowance without waiting until the end of the current year of taxation.
§ Mr. SimonI assume that the hon. Member is referring to the age allowance to which persons with incomes of not more than £800 a year first become entitled for the year in which they reach the age of 65. Where the Revenue is aware that a taxpayer has become 65 in the course of a tax year, the allowance160W is given at once in the P.A.Y.E. coding. If the hon. Member will refer any case of difficulty to me, I shall be glad to have it investigated.