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Pensioners (Age Allowance)

Volume 933: debated on Monday 13 June 1977

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asked the Chancellor of the Exchequer if, in view of the rise in the single persons' retirement pension to a figure above the proposed single persons' income tax threshold, he will make a statement regarding those pensioners who do not benefit from the age allowance.

Pensioners under 65 whose only income is the standard pension will not have to pay tax in 1977–78, since it is not the Revenue practice to assess the very small amounts of tax that are payable in these circumstances.