§ 57. Mr. Lowasked the Chancellor of the Exchequer on what grounds the Inland Revenue refuse to grant allowance for wife's earned income relief in the case of a married woman over the age of 60 in receipt of 26s. a week retirement allowance and in respect of previous insurance contributions.
§ Mr. JayRetirement pensions under the National Insurance Act were made ineligible for wife's earned income relief by Section 27 (2) of the Finance Act, 1946.
§ Mr. LowDoes the hon. Gentleman think that is altogether a fair decision, after he has had experience of it?
§ Mr. JayThe hon. Member will remember that the special concession was given to encourage married women to go out to work in appropriate cases. That argument, of course, obviously does not apply in the case of retirement pensions.