HC Deb 19 March 1981 vol 1 c176W
Mr. Rooker

asked the Chancellor of the Exchequer (1) if he will list the years since the introduction of the unified income tax system when for women aged 60 to 64 years the annual income from basic retirement pension has been above the single person tax allowance: and in which of these years income tax liability exceeded the Inland Revenue's tolerance for the collection of small sums;

(2) if he will list the years since the introduction of graduated pension payments when the average payment to a woman aged 60 to 64 years combined with basic retirement pension has resulted in annual income above the single person's tax allowance; and in which of these years income tax liability exceeded the Inland Revenue's tolerance for collection of small sums.

Mr. Peter Rees

I shall let the hon. Member have a reply as soon as possible.