To ask the Chancellor of the Exchequer if he will estimate the total cost of tax-free allowances and other tax breaks to individuals; and if he will indicate the proportion of income tax which would not need to be levied if the allowances and breaks were not in place. [37073]

This depends on what the hon. Member considers a "tax break". Table 1.6 of Inland Revenue Statistics 1995, a copy of which can be found in the Library, shows the estimated cost of allowances, tax expenditures and structural reliefs against income tax.A tax system without allowances, which charges tax from the first £1 of income would bring many more people into tax, including 7 million pensioners and the unemployed.