HC Deb 23 June 1982 vol 26 c115W
Mr. Rooker

asked the Chancellor of the Exchequer, pursuant to the reply to the hon. Member for Aberdeenshire, East (Mr. McQuarrie) on 15 June, Official Report, c. 722, what factors have altered since the reply of the then Minister of State to the right hon. Member for Manchester, Wythenshawe (Mr. Morris), on 15 April 1980, Official Report, c. 605, which led to Her Majesty's Government's present certainty that almost all invalidity pensioners would pay tax if the benefit were taxable.

Mr. Ridley

[pursuant to his reply, 21 June 1982, c. 13]: The factor which has altered is the relativity between the levels of invalidity benefit and the personal tax allowances.