Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, how many people received income tax age-related personal allowances in (a) 2015-16, (b) 2016-17 and (c) 2017-18.

An estimate of the number of people who received income tax age-related personal allowances in 2015-16, 2016-17, and 2017-18 is shown below:

From 2013-14 the age-related personal allowances were frozen until they were aligned with the personal allowance. In 2015-16 the age-related personal allowance for individuals born before 6 April 1938 was higher than the personal allowance. The age-related personal allowances were fully aligned with the personal allowance from 2016-17, which is why there are no people shown in the table as having age-related personal allowances in that year and the next.

These estimates are based on the 2014-15 Survey of Personal Incomes, projected using economic assumptions consistent with the Office for Budget Responsibility’s November 2017 Economic and Fiscal Outlook.