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Mobility Allowance (Wives)

Volume 930: debated on Wednesday 27 April 1977

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asked the Chancellor of the Exchequer under what provision of statute or regulation mobility allowance paid to a married woman is not treated as earned income.

Mobility allowance is regarded as earned income under Section 219(1) and Section 530(2)(c) of the Income and Corporation Taxes Act 1970, but, by virtue of the provisions of Section 8(2)(b) of the same Act, neither mobility allowance nor other social security benefits payable to a married woman, with the exception of a pension payable by virtue of her own contributions, are treated as earned income of the wife for the purpose of the wife's earned income allowance.