HC Deb 19 February 1998 vol 306 c858W
Mr. Gibb

To ask the Secretary of State for Social Security if she will define a universal benefit; and if her definition covers a benefit which is taxed or means-tested. [30446]

Mr. Keith Bradley

A "universal benefit" is generally understood to be one payable to all who satisfy specified entitlement conditions, regardless of their level of income or National Insurance Contribution record. Whether such a benefit is taxable or not is irrelevant.