asked the Chancellor of the Exchequer what steps he will take to exempt widows who become unemployed during the current tax year from paying tax on the increase in their widow's pension up to April 1977; and if he will make a statement.

I do not think it would be right to provide such an exemption. A widow's tax liability, whether or not she is employed, depends on her total income for the year, including her pension and any increase in it, and the personal allowances to which she is entitled.