§ 54. Colonel WEDGWOODasked the Chancellor of the Exchequer whether he will in his next Budget take into account the hard cases of Civil Service pensioners pensioned under the Superannuation Acts, 1834–1914, in connection with Income Tax rebates?
§ Mr. BALDWINThe Income Tax liability of a Civil Service pensioner is governed by the rules applicable to taxpayers generally, and the statutory reliefs (graduation, abatement, etc.) are, of course, available to him. There is no ground for any differentiation in favour of this particular class of taxpayers.