50. Mr. De la Bèreasked the Chancellor of the Exchequer whether he will give sympathetic consideration to making a concession in connection with war widows' pensions so as to provide for these pensions being tax free up to£100 per annum, in cases where the war widow is left with one or two children to support.
§ The Chancellor of the Exchequer (Sir John Anderson)I am afraid I could not see my way to adopt my hon. Friend's suggestion. Proposals for the grant of relief from tax in respect of war widows' pensions have been made on several occasions and have been considered and rejected in Finance Bill Debates. I would, however, remind my hon. Friend that the widow with children is entitled to the Income Tax child allowance of£50 for each child, and that under Section 27 of the Finance Act, 1922, allowances granted by the Ministry of Pensions to a war widow in respect of her children are excluded from the computation of her income for Income Tax purposes.
Mr. De la BèreIs my right hon. Friend aware that his answer sounds reasonable but when looked into more thoroughly, it is not quite so reasonable?
§ Sir J. AndersonI can assure my hon. Friend that I have looked into the matter thoroughly.