§ Mr. Chris SmithTo ask the Chancellor of the Exchequer if he will publish a table showing the real increase in the direct tax allowances and reliefs published in table 6.5 of "The Government's Expenditure Plans 1988–89 to 1990–91", Cm. 288–I.
§ Mr. Norman LamontI refer the hon. Member to my reply to the hon. Member for Dunfermline, East (Mr. Brown) on 15 March 1988, at columns494–95.
The following table shows those items where subsequent revision has led to a change in the estimated percentage movement in real terms between 1986–87 and 1987–88 together with the latest estimate of that movement.
Per cent. change Income Tax: Single person's allowance -2 Widow's bereavement allowance 12 Relief for: Lump sum payments to pensioners -1 Qualifying interest on loans for purchase or improvement of owner-occupied etc. property -1 Inheritance Tax/Capital Transfer Tax: Transfers to charities on death 10