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Investment Income Surcharge

Volume 928: debated on Wednesday 23 March 1977

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asked the Chancellor of the Exchequer how many people aged over 65 years pay investment income surcharge who are not liable to tax at other than the basic rate; and what would be the annual cost of exempting such pensioners from it.

, pursuant to his reply [Official Report, 14th March, 1977; Vol. 928, c. 100], gave the following information:The estimated number of people aged over 65 paying investment income surcharge who are not liable to tax at other than the basic rate is 185,000. The cost of exempting them from the surcharge for the year 1976–77 would be about £27 million.