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Volume 933: debated on Monday 13 June 1977

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asked the Chancellor of the Exchequer how he accounts for the increased demands on hon. Members' time in relation to the PAYE problems of constituents, to which he refers in his

asked the Chancellor of the Exchequer what were the personal tax allowances in the following years; and what would be the equivalent amounts at current values in 1947–48, 1957–58, 1967–68, and 1976–77.

pursuant to his reply [Official Report, 23rd May 1977; Vol. 932, c. 342], gave the following information:The figures are as follows:circular letter of 20th May to all hon. Members.

pursuant to his reply [Official Report, 26th May 1977; Vol. 932, c. 566], gave the following information:The circular letter of 20th May does not single out PAYE problems, and I do not know how far they may play a significant part in the increased demands on MPs' time or to what extent the reasons that prompt constituents to seek the help of their MPs may differ in PAYE matters from those in other matters. It is, however, true that the number of cases raised by MPs with Ministers which concern PAYE problems is greater now than it was a year or so ago. These cases very often relate to situations in which PAYE cannot be expected to be entirely accurate—for example, where a taxpayer's liability depends on total income which cannot be established until the end of the tax year, or where a taxpayer has more than one source of income. Pensioners are frequently affected in this way, often find the procedures difficult to understand and form the largest single group of taxpayers whose cases are raised with Ministers.