§ Mr. FlynnTo ask the Chancellor of the Exchequer what would be the savings to his Department of taxing invalidity benefit and the numbers of people who would be worse off expressed as a percentage of the total numbers of people on invalidity benefit.
§ Mr. DewarTo ask the Chancellor of the Exchequer (1) what estimate can be made of the number of people who would have an income tax liability whose sole income was invalidity benefit if invalidity benefit were liable to tax;
(2) what would be the yield in a full year from making invalidity benefit liable to tax.
§ Mr. DorrellProvisional estimates are that the yield, at 1992–93 levels, from making invalidity benefit taxable would be about £450 million.
Some 650,000 people or almost half of those receiving invalidity benefit would have an income tax liability. Of these about 70,000 would have invalidity benefit as their sole source of taxable income.