§ Mr. Rookerasked the Chancellor of the Exchequer 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.
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§ Mr. Peter Rees[pursuant to his reply, 19 March 1981, c. 176]: In none of these years. The proposed level of the single allowance in 1981–82 will be lower than the basic retirement pension receivable in that year, but in practice tax will not be paid on the pension where there is no other income because the tax due will be below the Inland Revenue's assessing tolerance.