§ Mr. Hayhoe
asked the Secretary of State for Social Services if she will list the family circumstances, single, married, number and age of children, of those whose entitlement to social security and national insurance benefits would of itself make them liable to income tax.
§ Mr. O'Malley,
pursuant to his reply [Official Report, 29th January 1976; Vol. 904, c. 333], circulated the following information:
The following categories of social security beneficiary in receipt of the benefits shown throughout the 1975–76 tax year would be liable to income tax by reason of that benefit alone:
- 1. A widow under 65, in receipt of widow's allowance for at least the first nine weeks of the tax year and widow's pension thereafter, but not in receipt of increases for children.
- 2. A widow under 65 in receipt of widow's allowance followed by widowed mother's allowance with increases for three, four or five children, depending on the number of weeks in the tax year for which she received widow's allowance.
- 3. A widow under 65 in receipt of widowed mother's allowance with increases for five or more children.
- 4. A single or divorced woman under 65 in receipt of retirement pension with increases for five or more children.
- 5. A widow under 65, in receipt of industrial death benefit at the higher initial rate for at least the first three weeks of the tax year and at the standard rate thereafter, but with no increases for children.
- 6. A widow under 65 in receipt of industrial death benefit at the higher initial rate followed by the standard rate with three, four or five children, depending on the number of weeks in the tax year for which she received the higher rate.
- 7. A widow under 65 in receipt of industrial death benefit for herself and five children.
NOTES. The children referred to are under 11. If any of the children were 11 or over, the tax liability would be reduced or extinguished.
The benefits are at the basic standard rates unless otherwise indicated.
The increases for children take account of family allowances.
It has been assumed that beneficiaries over pension age will not have more than five children under 11 in their family.
The benefits are national insurance benefits unless otherwise indicated.