§ Mr. Grylls
asked the Chancellor of the Exchequer what progress he is making in putting the pay-as-you-earn system on to a more cumulative system; and when he expects to put national insurance contributions and pay-as-you-earn calculations side by side in same deduction tables.
§ Mr. Moore
[pursuant to his reply, 24 May 1985, c. 561]: I take it from the context that my hon. Friend means "a non-cumulative system". The Green Paper on reform of personal taxation, to be published later this year, will discuss a range of possible developments, including non-cumulation for PAYE and closer integration between the tax and social security systems.