HC Deb 27 July 1943 vol 391 cc1387-8
50. Sir J. Mellor

asked the Chancellor of the Exchequer whether, in view of the rule which limits pensions payable in respect of Home Guards to the scale applicable to private soldiers, he will take steps to amend Section 8 (I) of the Finance Act, 1894, so as to exempt from Estate Duty the property of Home Guards, killed on active service, in the same manner as the property of private soldiers is exempted?

The Chancellor of the Exchequer (Sir Kingsley Wood)

I am afraid I could not see my way to adopt my hon. Friend's proposal. I would remind my hon. Friend that the estate of a Home Guard who is killed on duty or dies as a result of wounds received or disease contracted on duty is entitled to the same relief from Estate Duty as is given to all members of the Forces by Section 38 of the Finance Act, 1924. The effect of this is to exempt from duty the first £5,000 of his estate and to give a relief on the remainder the amount of which is dependent on his age, provided only that his estate passes to his widow or certain near relations. I could not see my way to adopt a proposal which exempted the whole of his estate unconditionally.

Sir J. Mellor

Why should Home Guards be treated as private soldiers for one purpose and not for another? How does my right hon. Friend justify this anomaly?

Sir K. Wood

I am dealing with the Question on the Paper.

51. Sir T. Moore

asked the Chancellor of the Exchequer whether he can give an estimate of the amount he anticipates receiving in death duties from the estates of Home Guard officers during the current financial year?

Sir K. Wood

I am afraid it is impossible to furnish the estimate which my hon. and gallant Friend desires.

Sir T. Moore

Does my right hon. Friend really think it is worth while continuing this ridiculous anachronism of a Home Guard officer being an officer one day and a private soldier another day?