Pensioners set to be shielded from income tax in budget

The Times on pensioners' tax allowances. Am not sure how HMRC would do this. A higher personal allowance for all pensioners, which is tapered away as incomes rise? Or a de minimis rule for Simple Assessment (where HMRC ignore tax due if it's below some number)? www.thetimes.com/article/4729...

‘The chancellor will use his budget this week to protect pensioners and those saving for their retirement as he announces plans to shield nearly one million people from paying income tax’ 1/