§ Mr. Freudasked the Chancellor of the Exchequer if he will end the direct assessment of war widows below pensionable age by transferring their total tax liability to the PAYE scheme.
§ Mr. Robert SheldonAs I explained in my reply to the hon. Member's previous Question—[Vol. 882, c. 323]—where it is possible to deduct the full liability under PAYE this is already done. But there are some cases where sufficient tax cannot be deducted under PAYE, and in these there is no satisfactory alternative to direct collection.