Personal allowance abolition

Dear Sir or Madam,

I am deeply concerned by the nature of the budget announcement that
personal allowances for those earning over £100,000 will be
restricted. The personal allowance will now be reduced at a rate of
£1 for every £2 over £100,000 until completely withdrawn.

This replaces the two-stage withdrawal announced at the 2008
pre-Budget report.

I would like to see the Treasury impact assessment of the changes
including any work done on the margin of risk around the figures
and any effect on the behaviour of workers caused by an extremely
high marginal rate of tax.

Yours faithfully,

Philip Taylor

Dear Ms Scoulding,

Thank you for your letter of the 24 June however I regret to say
that the response does not properly answer the request. As such,
please pass this on to the person who conducts Freedom of
Information reviews.

I therefore request an internal review of the Treasury's handling
of my FOI request 'Personal allowance abolition'.

The Treasury's interpretation of 'impact assessment' in my request
has been unduly narrow and I have not been provided with the
requested information.

In order for the Treasury to assess a change in taxation it will
model the expected behaviour of taxpayers and will make assumptions
about its effect. These matters I expect to be documented and
contained within some form of report which will assess the likely
impact of the change, these are the matters which I interpret as
part of an impact assessment.

Absent of such matters the Treasury is making changes to the
taxation system without having an idea of their effect, which is
simply not plausible.

A full history of my FOI request and all correspondence is
available on the Internet at this address:
http://www.whatdotheyknow.com/request/pe...
The reference in your letter of reply was 9/479

Yours sincerely,

Philip Taylor