HC Deb 26 February 1946 vol 419 cc1740-1
54. Lieut.-Colonel Rees-Williams

asked the Chancellor of the Exchequer why the estates of W.R.N.S. officers who are killed in aircraft accidents when on duty, where upon letters of administration to their estates are marked "Died on War Ser vice," are not eligible for remission of estate duty under the Finance Act, 1941, Section 46; and whether there is any distinction made between male and W.R.N.S. officers in this respect.

Mr. Dalton

Under the Section to which my hon. and gallant Friend refers, the estates of W.R.N.S. officers qualify for relief if death was due to injuries caused within 12 months of death by operations of war. These officers are, however, not subject to the Naval Discipline Act and their estates do not therefore qualify for relief under Section 38 of the Finance Act, 1924, when death is due to an aircraft accident.

Lieut.-Colonel Rees-Williams

In view of the fact that the estate administration say that these W.R.N.S. officers are killed on war service, can the Chancellor of the Exchequer explain his answer, which seems to me to be entirely contrary to that statement?

Mr. Dalton

Part of the difficulty arises from the fact that the legal status of the W.R.N.S. is different in this respect from that of the W.A.A.F. and the A.T.S. [Hon. Members: "Why? "] I am not responsible for that.

Vice-Admiral Taylor

Is the Chancellor of the Exchequer not aware that these officers lost their lives in action and should, therefore, be treated in the same manner as the officers in the other Services?

Mr. Dalton

The Act of Parliament refers to persons under naval discipline and they are not, as the hon. and gallant Gentleman knows, under naval discipline.