HC Deb 01 May 1941 vol 371 c560
44. Mr. Horabin

asked the Chancellor of the Exchequer whether or not old age pensions are treated as unearned income for Income Tax purposes?

Captain Crookshank

A contributory pension paid under the provisions of the Widows, Orphans and Old Age Contributory Pensions Acts qualifies for earned income relief, and the same relief would be given in the case of a non-contributory pension if the old age pensioner's circumstances were such as to render him liable to Income Tax.