HC Deb 21 April 1982 vol 22 c94W
Sir Brandon Rhys Williams

asked the Chancellor of the Exchequer (1) if he will list all the benefits, grants and allowances, including child benefit and social security additions for children, which it is the Government's intention shall remain free of tax;

(2) if he will list all the benefits, grants and allowances which it is the Government's intention to bring into tax; and if he will show the approximate dates when the change is likely to take effect.

Mr. Ridley

We propose to bring into tax benefits paid to the unemployed and to those involved in industrial disputes, from 5 July 1982; and payments for short terms sickness will be taxed from 6 April 1983 under the proposed statutory sick pay scheme. It remains our intention to bring into tax the remaining short-term benefits—sickness benefit, maternity allowance, injury benefit and unemployability supplement—and invalidity benefit, but no date is fixed for this at present. We have no plans to bring into tax any further social security benefits that are at present exempt, including child benefit and child additions to other benefits.