§ 72. Mr. Rhys Daviesasked the Financial Secretary to the Treasury whether, in 342 view of the fact that compulsory contributors under the National Health and Pension schemes are allowed to claim exemption in respect if their contributions, the same principle will be adopted in connection with contributions under the new Voluntary Pensions scheme now before Parliament?
§ Lieut.-Colonel ColvilleUnder the general Income Tax law it is an essential condition, in order to obtain relief in respect of pension contributions of the type in question, that the person must be liable under an Act of Parliament or under the terms or conditions of his employment to make the payment for securing a pension for himself or for his widow or dependants. This condition is not satisfied in the case of voluntary contributors and no allowance is made in respect of voluntary contributors under the existing pensions scheme. As at present advised I am not prepared to recommend an alteration of the law so as to authorise relief in respect of voluntary contributions.