PART TIME EMPLOYEES TAX RELIEF

Early day motion 715, tabled 23 January 2002 by Roger Berry (Labour). Signed by 74 members.

That this House welcomes the court decisions laying the basis for the retrospective extension of pension rights to many part-time employees, principally women, previously denied access to company pension schemes; and urges the Government to do all within its power to ensure that the maximum number of people can benefit from this, in particular by making provision for a special dispensation such that full income tax relief is given on any contribution made to a pension fund by an individual as part of a settlement of that person's claim for a period for which he or she was excluded from the relevant scheme, instead of relief for contributions being limited, as at present, to 15 per cent. of earnings from employment in the year those contributions are actually made.

Signatures by party: Labour 56, Liberal Democrat 11, Labour/Co-operative 5, Conservative 1, Plaid Cymru 1.