HC Deb 02 May 1977 vol 931 c31W
Mrs. Chalker

asked the Secretary of State for Social Services whether a married woman may exercise her option to pay reduced national insurance contributions in any full tax year, after a year or some years in which she has opted to pay the full contributions.

Mr. Deakins

A married woman may do so only if she gives written notice by 11th May 1977 and provided she was married before 6th April 1977. An election so made will be effective from 6th April 1977, and remain effective, unless revoked, from year to year. However, an election will lapse at the end of any two successive tax years, falling after 5th April 1978, during which the married woman has not been liable to pay a contribution and has not been a self-employed earner. Once an election has ceased to be effective there will be no further opportunity to have reduced liability for contributions in later tax years.