72. Mr. THOMSON
asked the Chancellor of the Exchequer whether he can see his way to amend Section 16, Subsection (2) (a) and (d) of the Finance Act of 1919 so as to extend the relief from Income Tax granted to disabled soldiers drawing wounds, disability, or disablement pensions after their death to their widows?
§ Sir R. HORNE
I cannot see my way to adopt the hon. Member's proposal. I would remind him that the widows' pensions to which he refers are subject to the allowance in respect of earned income, under Section 16 of the Finance Act, 1920, and, of course, equally with other assess-
§ now paid to members of legislative chambers corresponding to the House of Commons in France, Italy, the United States, and in the British Dominions; and what travelling facilities they are also entitled to?
As regards the position in France, Italy and the United States, the latest information at my disposal is contained in a White Paper published in 1911 (Cmd. 5714). I will circulate in the OFFICIAL REPORT a statement containing the latest information in regard to the Dominions.
§ The following is the statement promised:
§ able income, to the personal allowance and other Income Tax reliefs.
If it be equitable that a pensioner should be exempt from Income Tax why should not his widow who receives the same pension be exempt? Is not the equity the same?
§ Sir R. HORNE
No. I think that the cases are entirely different, and this was recognised by Parliament when the matter was originally dealt with.