Answer from Hansard

The Parliamentary Under-Secretary of State for Work and Pensions (Torsten Bell)

It has been confirmed that those whose income is only the basic level of the basic state pension or the new state pension will not be required to pay tax next year, because the level of personal allowance has been set above the level of the new state pension. What the Chancellor said at the Budget was that in future years we will make sure that no pensioner will be required to fill in a self-assessment form, or indeed a simple self-assessment form, for any tax that is due because the new state pension level is above that of the personal allowance.