§ 91. Mr. SUGDENasked the Chancellor of the Exchequer if he is prepared to consider the revision or revocation of the taxation of pensions granted to the widows of fallen soldiers, sailors, and airmen, just as pensions granted direct to disabled soldiers, officers, and nurses are exempt from taxation?
Mr. CHAMBERLAINThe statutory exemption to which my hon. Friend refers is restricted to the pension, or part of the pension, attributable to the disablement or disability of the pensioner. Pensions to widows are by law chargeable to Income Tax at the reduced rates of tax applicable to earned income. In this connection, would refer my hon. Friend to the answers given yesterday to the hon. and gallant Member for Kingston-upon-Hull S.W., and on the 10th instant to the hon. Member for Burslem. I am sending copies to my hon. Friend.