5. As regards capital, the present position is that in assessing need for unemployment assistance and Supplementary pensions, the first £25 is disregarded altogether and each further complete £25 is regarded as producing an income of 1/- a week. Those with £300 of capital or more are not regarded as being in need of assistance. 1/-d a week on £25 is about 10% and this has been justified in relation to supplementary pensions as the approximate equivalent of what this amount of capital would yield if it were invested in an annuity.