§ Mr. SayeedTo ask the Chancellor of the Exchequer if he will estimate the cost to the Treasury in the(a) 1996–97 and (b) 1997–98 tax years of the individual basic tax allowance. [101904]
§ Dawn PrimaroloThe costs of the income tax personal allowance in 1996–97 and 1997–98 were published in table 1.6 of the 1997 and 1998 editions of "Inland Revenue Statistics", copies of which are available in the Library. These figures exclude the costs of the extra element for those aged 65 and over and do not cover individuals who are not on Inland Revenue records because their income is below the personal allowance.