§ Mr. Rookerasked the Chancellor of the Exchequer 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[pursuant to his reply, 19 March 1981, c. 176]: In 1976–77, when the tax liabilty was covered by the Inland Revenue's assessing tolerances. In some earlier years the pension was greater than the allowance, but no tax liability arose when account was taken of the earned income relief which was then available.
In 1981–82 the estimated average payment of graduated pension to women aged 60 to 64 years when added to the basic retirement pension will exceed the proposed single allowance and also the Inland Revenue assessing tolerance.