HL Deb 27 April 1981 vol 419 c1115WA
Baroness Jeger

asked Her Majesty's Government:

What is the income tax liability of women between the ages of 60 and 64 whose sole income consists of their pension if their assessment exceeds the recommended Inland Revenue tolerance of £30.

The Minister of State, Treasury (Lord Cockfield)

Single women and widows in this age group will not, in practice, have to pay tax if their only income is the basic state pension. If they are entitled to additions to the pension, which take their liability above the assessing tolerance, the liability would depend on the amount of the pension.