HC Deb 18 July 1975 vol 895 cc630-1W
Mr. Ralph Howell

asked the Chancellor of the Exchequer whether social security benefits paid to a student who registers for vacation work are reckonable, as are his earnings, against his parents' tax allowance in respect of that student.

Mr. Robert Sheldon

No; because short term social security benefits are not chargeable to income tax.