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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)

Clause 4 makes changes to age-related income tax personal allowances, supporting the Government's longer-term aim of simplifying the tax system by creating a single personal allowance regardless of age. In light of the Government's commitment to increase the personal allowance to £10,000, together with our commitment that older people will benefit from future increases in the personal allowance above their 2013 allowance once these are aligned, there will be no need to continue with this complication in the tax system. One of the Government's key objectives for the tax system is to make it simpler and easier for everyone to understand.