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(Clauses 1, 4, 8, 189 and 209, Schedules 1, 23 and 33, and new Clauses and new Schedules relating to value added tax)

Many pensioners, and many among the general population, are disappointed that the Government have not lived up to their election promises on that allowance. The point that I was making is that pensioners need more time to adjust. I welcome the increase in the personal allowance—I believe that there should be higher personal allowances for everyone—but if the Government are going ahead with this particular kind of proposal, they should give people many years' notice so that they can prepare for the changes. Given the situation that pensions are now in, which I will go into in more detail if I have time, this is the wrong time to be clobbering pensioners in this way.