asked the Chancellor of the Exchequer if he will explain the difference between the answer given to the hon. Member for Pontypridd on 1 March, Official Report, c. 32–33, and that given to the hon. Member for Penistone (Mr. McKay) on 23 March, Official Report, c. 331–32, concerning the estimate of revenue from taxation of benefits for the unemployed; and which estimate has been included in the figure for total revenue from income tax given in the Financial Statement and Budget Report 1982–83.
As stated in the answers, the calculations were based on levels of unemployment, income and benefits in different financial years: that is, 1981–82, with personal allowances increased by 12 per cent., in that of 1 March—given before the Budget—and 1982–83 in that of 23 March. The forecast of total revenue from income tax given in table 23 of the Financial Statement and Budget Report 1982–83 includes the estimate of receipts in 1982–83 from taxation of benefits paid to the unemployed based on 1982–83 levels.