§ Mr. Gwilym Robertsasked the Chancellor of the Exchequer if he will carry out a study of the implications of computerisation of the individual family into a positive-negative income tax system; and if he will make a statement.
§ Mr. Ridley:The Inland Revenue is now engaged in computerising the PAYE processes. The design of the computer system will allow for possible future changes in the administration and structure of income tax to be made over time, but any major changes, such as the introduction of a positive-negative income tax system, apart from any budgetary cost would require careful planning and would involve extensive reprogramming and re-design.