Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what plans he has to ensure everyone receives a tax-free personal allowance.

All taxpayers with incomes below £100,000 will currently receive an income tax personal allowance, and therefore will have benefitted from the sustained increases to this allowance since 2010. Next month, the personal allowance will rise to £11,500, cutting income tax for 31 million people, including taking 1.3 million of the lowest paid out of income tax altogether, compared to 2015-16.

The Personal Allowance taper was introduced by the last Labour government. While the Government recognises that this feature of the income tax system can cause high marginal tax rates, it is required to address the continued pressure on the public finances. We have however, taken action to improve work incentives across the tax and welfare system where possible, including by raising the income tax higher rate threshold to £45,000, cutting the top rate of income tax to 45p, and reducing the Universal Credit taper rate.

We will continue to keep this feature of the tax system under review, in the context of our wider fiscal plans.