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  Finance Bill - Clause 4 - Phasing Out of Additional Tax Free Income Tax Allowance for Those Aged 65 or over
  
  --- MOTION EFFECT ---
  
  
  @ MP voted aye against phasing in a single tax free income tax personal allowance for all (rather than having an additional tax free allowance for those over 65). 
  @ MP voted no to phase in a single tax free income tax personal allowance for all (rather than having an additional tax free allowance for those over 65). 
  
  The majority of MPs voted for phasing in a single tax free income tax personal allowance for all (rather than having an additional tax free allowance for those over 65). 
  
  The motion MPs rejected was:
  
  I beg to move amendment 65, pageÂ 2,Â lineÂ 37,Â leave out subsection (2)
  
  This amendment would have removed the provision (Clause 4(2)[1]) that would have changed the eligibility for the main income tax personal allowance from being "under 65" to "born after 5 April 1948".  This would mean from 2013 onwards those over 65 would become eligible for the main income tax personal allowance. 
  
  The change provided for in the Finance Bill was associated with a phasing out of the additional tax free income tax allowance for those aged 65 or over; and introducing a single personal allowance for all. 
  
  The chancellor, George Osborne MP explained the change during his March 2012 budget speech[2]:
  
  :So over time we will simplify the tax system for pensioners by doing away with the complexity of the additional age-related allowances for anyone reaching the age of 65 on or after 6 April 2013, and I will freeze the cash value of the allowance for existing pensioners until it aligns with the personal allowance. This will protect the existing level of allowance pensioners have while introducing a new single personal allowance for all. 
  
  
  * [1] [http://www.publications.parliament.uk/pa/bills/cbill/2010-2012/0325/12325.1-4.html#j2046 Clause 4 of the Finance Bill 2012 as introduced - 28 March 2012]
  * [2] [http://www.theyworkforyou.com/debates/?id=2012-03-21b.793.0#g799.2 George Osborne MP (Tatton, Conservative), House of Commons, 21 March 2012]
  
  --- COMMENTS AND NOTES ---
  
  (put thoughts and notes for other researchers here)
  