asked the Chancellor of the Exchequer what instructions are being given to tax offices regarding the coding for Pay As You Earn purposes for 1970–71 of persons at present receiving dependant relative allowance in respect of relatives who will, as a result of the increase in the standard National Insurance retirement pension, receive an income above the prescribed limit for that year.

I propose to introduce legislation in next year's Finance Bill to increase the dependant's income limit for the full dependent relative allowance from £245 to £260, with a consequential increase of £15 in the upper income limit beyond which no allowance is due. I have authorised tax offices to proceed on this basis when fixing P.A.Y.E. code numbers for 1970–71 which take dependent relative allowance into account.