HC Deb 28 November 2001 vol 375 c1016W
Lembit Öpik

To ask the Chancellor of the Exchequer if he plans to remove 16 and 17-year-olds from the income tax systems; and if he will make a statement. [18015]

Dawn Primarolo

We have no plans to remove 16 and 17-year-olds from the income tax system. However, if their income is below the personal allowance they will not pay tax.