HC Deb 13 December 1976 vol 922 cc543-4W
Mr. Wigley

asked the Chancellor of the Exchequer if he will review the income tax allowance system to ensure that working widows do not make higher income tax payments than working wives.

Mr. Robert Sheldon

Since the single person's allowance is the same amount as the wife's earnings allowance, working widows are subject to the same tax liability as working wives on the same amount of income. It is true that more PAYE tax may often be deducted from the earnings of a working widow than from a working wife with the same earnings, but this is because the tax deducted has to take account of the widow's liability on her total income, including her widow's pension which is paid to her in full without deduction of tax.

Mr. David Steel

asked the Chancellor of the Exchequer (1) what would be the standard income tax payable by a widow on a weekly wage of £14.86p; and what would be the standard income tax payable by a married woman earning a weekly wage of £14.86p;

(2) what representations he has received concerning the level of taxation on widows' incomes.

Mr. Robert Sheldon

I will let the hon. Member have a reply as soon as possible.