asked the Minister for Finance if he will exclude from PAYE civil service pensioners of long standing whose relatively small pensions have only recently been accorded limited parity with those of civil servants who are now retiring.

I have stated frequently that I intend to bring about a situation in which people with equivalent incomes will pay equivalent tax. To provide that any public service pensioner should be taxed on a preceding year basis when all others in receipt of emoluments are chargeable on an actual year basis would be contrary to this principle.

I should like to apologise to the Chair for alleging that the Chair was shielding the Minister. I was annoyed at the Minister shielding himself and I want to apologise to you, Sir.