Wealth Questions (April 5/6) says that as well as the new £9,030 age-related personal allowance for 65-74 year-olds in the 2008/9 tax year, older people can still benefit from the lower 10 per cent rate for the next £2,320 of their income. I thought the 10 per cent rate was being abolished, hence the political hoo-hah this week. Under what circumstances is it still claimable?