asked the Chancellor of the Exchequer in view of the considerable number of lower-wage earners who formerly were, but are not now, liable for Income Tax, if he will give directions which will obviate the keeping of record cards relating to such persons and thus save the manpower and paper which, at present, doing so entails.

This has been done. Where it is clear that no tax will be payable unless there is an appreciable increase in the average rate of pay, employers need not fill up weekly record cards.