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I know exactly what point the hon. Gentleman is making, but the state retirement age is to rise over the next few years. He seemed to be making the point that because of the growing number of pensioners and growing life expectancy, which is obviously to be welcomed, age-related allowances cannot be maintained. If it is a numbers problem, however, what about an age-related allowance for the over-80s or the over-85s? His argument does not infer that we simply have to abolish all the age-related allowances and unify things on the basis of the personal tax allowance. That is something of a misnomer.