HC Deb 01 May 1980 vol 983 c598W
Mr. Carter-Jones

asked the Chancellor of the Exchequer (1) if it is his intention, when he brings the maternity allowance within the tax system, to treat it as earned income in respect of a married woman's earned income allowance; and if he will make a statement;

(2) if it is his intention, when he brings the sickness benefit within the tax system, to treat it as earned income in respect of a married woman's earned income allowance, and if he will make a statement;

(3) if it is his intention, when he brings unemployment benefit within the tax system, to treat it as earned income in respect of a married woman's earned income allowance; and if he will make a statement;

(4) if it is his intention, when he brings invalidity benefit within the tax system, to treat it as earned income in respect of a married woman's earned income allowance; and if he will make a statement.

Mr. Peter Rees

[pursuant to his reply, 30 April 1980, c. 550]: Yes; these benefits will be brought into income tax as earned income of the beneficiary, and thus qualify where appropriate for the married woman's earned income allowance.