Commenting ahead of today's vote on the so-called "granny tax", Prof. Philip Booth, Editorial Director at the Institute of Economic Affairs, said:
"Removing the age allowance is well overdue. The move is to be welcomed as it helps simplify the tax system - especially as those allowances are withdrawn from older people on higher earnings through a complex process. Indeed, Osborne should go further and withdraw the complex married couples allowance from older people who are the only group in society who receive such an allowance. However, Osborne deserves the strongest criticism for the way in which the move was announced. People will lose out from this change and the electorate would be more forgiving if the government was direct with them about such matters rather than implying that the abolition was merely a technical change to tidy up the tax system."
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Notes to editors
The IEA advocated abolishing the allowance in a report last year:
Sharing the burden - How the older generation should suffer its share of the cuts http://www.iea.org.uk/publications/research/sharing-the-burden-how-the-older-generation-should-suffer-its-share-of-the-cut 
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