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XCC(77)65
(v)
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Copy No Page 17 of 19
(iv) The Government could further assist in
getting this scheme off the ground by making available an initial pump-priming payment, and could also provide low interest loans to meet any temporary funding difficulties. Tax incentives to encourage participation in the scheme could be considered (e. g. exempting the lump sum death and retire- ment benefits from tax and allowing employers' contribution to be deductable from profits tax). But no view can be taken on whether they should be offered at this time.
Financial implications
37
The additional annual costs over the next five years of the various proposals outlined in this memorandum are set out below. They take into account the proposed time-table for the phasing in of the programme of developments as outlined in paragraph 39 (exclud- ing the sickness injury and death benefit scheme) and are expressed in constant prices. In view of the uncertain nature of take-up it must be emphasised that these are order of magnitude costs. An element has been included for administrative costs.
1978/79 1979/80 1980/81 1981/82 1982/83
$m
$m
$m
$m
$m
(in 1977 prices)
14.50
14.50
14.50 14.50
14.50
(i)
supplementary
(ii) disregard of earn-
(a) Public Assistance Scheme
term cases (paragraph 17)
ings (paragraph 19)
allowance for long
(iii) old age supplement
(paragraph 20)
(iv) appeal tribunal and
graph 14(b) and (c))
0.25
0.25
0.25
0.25
0.25
34.00*
31.00
35.00
38.00
40.00
0.25
0.25
0.25
0.25
0.25
fraud specialists (para-
(b) Community Care Allowance Scheme
Extension to residen-
(i)
(ii) extension of old age
tial institutional accom- modation (paragraph 24)
allowance (paragraph 24)
(iii) incapacity allowance
(paragraph 28)
Total $m:
5.00
5.00
5.00 5,00
5.00
5,00
42.00
63.00 77.00
81.00
9.00
16.00 23.00
36.00
59.00
102,00
134.00 158.00
177.00
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