§ Mr. Eldon Griffithsasked the Chancellor of the Exchequer how many people of pensionable age were paying the standard rate of income tax in 1978, 1980 and 1982.
§ Mr. RidleyI regret that the precise information asked for is not available. However, the estimated numbers of taxpayers* aged 65 and over paying basic rate tax are as follows:
Year thousands †1978–79 1,360 1980–81 2,330 ‡1982–83 2,400 [Source: The Survey of Personal Incomes]. * single people and married couples. Married couples are included if either spouse is aged 65 or over. † In addition 1,030,000 taxpayers were liable to tax at the lower rate. The total of 2,390,000 taxpayers may be compared with the figures shown for the later years when there was no lower rate. ‡ Provisional.
§ Mr. Pittasked the Chancellor of the Exchequer what powers the general commissioners of income tax have to reappraise earlier determinations.
§ Mr. RidleySection 46(2) Taxes Management Act 1970 provides that the determination of the general commissioners in any proceedings under the Taxes Act is final and conclusive apart from an appeal to a higher court. The commissioners have no statutory powers to reappraise earlier determinations. It happens occasionally, where an appellant does not attend an appeal hearing and a determination is given in his absence, that he may not have received notice of the meeting or may have been prevented from attending by sickness or as the result of an accident. He may have sent to the clerk to the commissioners or the inspector of taxes in good time, the accounts or other information required in support of his appeal, but the documents may not have been delivered until after the392W hearing took place. In such circumstances where commissioners are satisfied of the bona fides of such an explanation of the appellant's failure to attend the hearing, the commissioners may see fit to recall their determination and rehear the appeal.
§ Mr. Austin Mitchellasked the Chancellor of the Exchequer whether he will publish in the Official Report the estimated cost in 1982–83 of each of the allowances and reliefs for personal income tax.
§ Mr. RidleyI refer the hon. Member to table 4.7 of "The Government's Expenditure Plans 1983–84 to 1985–86" (Cmnd. 8789), a copy of which is in the Library.