HC Deb 28 October 1982 vol 29 c524W
37. Mr. McQuarrie

asked the Chancellor of the Exchequer if he will review the income tax arrangements for those widows who are in receipt of a pension but, on taking up gainful employment, are required to pay a greater proportion of income tax than they otherwise would.

Mr. Ridley

The tax which a widow pays on her earnings has to reflect the fact that her pension, though paid without any deduction of tax, is part of her income; she pays no more tax than another person with the same overall income. However, if my hon. Friend has any suggestions for particular changes I shall be happy to consider them.