The Income Tax Commission recommended that where parents of advancing age were depending on a daughter to look after them, the income limit should apply the same as in the case of any other dependent relative. There was no provision as to what income she might have. We are now providing that she should not have more than £120 a year. This is only in preparation for next year's Budget, which will bring in a tapering allowance which they also recommended. Before the tapering allowance comes in, a child who has £1 over a certain income gets nothing. When the tapering allowance is brought in, that child will get the allowance, less £1. If the child has £10 over in a year, the allowance will be granted, less £10.