Benefits (Tax Exemption) Mr. Alan Clark asked the Chancellor of Exchequer, in so far as the increases in national insurance benefits, including national insurance retirement pensions, and war widows' pensions payable from 14th November 1977 were exempted from tax for 1977–78 only, if he will give an assurance that the increases in national insurance benefits payable from 16th November 1978 will be exempted from tax for 1978–79 only. Mr. Robert Sheldon No. The special exemption last year was given only because it was necessary to make room for the extra work falling on tax offices as a result of the increase in the personal tax allowances in the autumn of 1977.