§ Mr. MallonTo ask the Secretary of State for Northern Ireland what criteria are used to identify the relevant tax years for the purposes of processing a claim for any contributory benefit.
§ Mr. HanleyFor unemployment, sickness and invalidity benefit, the relevant tax years are the last two complete tax years before the start of the benefit year. The benefit year which starts on the first Sunday in January is determined by the first day of a period of interruption of employment.
For retirement pension, the relevant tax years are those in the working life from the year in which age 16 is reached to the tax year ending immediately before pension age which is 65 in the case of a man and 60 in the case of a woman.
For widows' benefit, the relevant tax years are those in the working life of the late husband which run from the year in which he reached age 16 to the tax year ending immediately before he died or reached age 65 whichever is the earlier.