Sometimes a married woman can reduce her husband's tax bill by claiming her own pension on her own contribution record rather than on his.
If she does this, she can then set her own pension against another tax allowance called wife's earned income allowance.
This allowance is £8,609 (£80.10 a week) and it applies only to earned income and a company or state pension paid as a result of the woman's own earnings (or to a retirement or widow's pension paid on the basis of her late or ex-husband�s contributions if she has remarried). It is in addition to her husband's age allowance.
So it will mean that her own pension is tax free unless she also still earns money or has a pension from her job which exceeds the allowance.
Many women do not know if they are entitled to any pension of their own. Even if they do, such a pension would often be less than the married woman's pension they get from their husband's contributions so they do not bother to claim it.
Both pensions cannot be paid in full on top of each other. However, a woman can claim the part which is hers and, usually, it is paid instead of just part of her married woman's pension.