The age-related Personal Allowance meant that over-65s and over-75s were subject to a higher income tax threshold, meaning that they could keep a higher share of their income before they began to pay income tax than younger workers.
The age-related Personal Allowance existed from the 1970s through to 2013, from which point it was phased out.
I understand that the age-related Personal Allowances were raised to £10,500 for those born before 1948 and £10,660 for people born before 1938 from the 2013/14 tax year. They were frozen at this level and once the universal Personal Allowance exceeded £10,660, in 2015/16 the age-related bands ceased to be in force.
The age-related thresholds were abolished in order to simplify the tax system. The move followed a report from the Office for Tax Simplification which identified numerous administrative and financial issues with the age-related Personal Allowance for the state and for recipients. Ministers have always been clear that no one has had to pay more tax as a result of ending the age-related allowance.
Since the beginning of the Coalition Government in 2010, successive Conservative Governments have been raising the Personal Allowance. This has benefitted lower and middle-income earners in particular, with the Allowance increasing from £6,475 in 2011 to £12,570 today.
Ministers have assured me that they remain committed to helping older people in work. The Government provides funding to ensure that more people, including those aged 50 and over, receive tailored Jobcentre Plus support to help them find work and build the skills they need.