HC Deb 26 November 1946 vol 430 cc1411-2
58. Major Legge-Bourke

asked the Chancellor of the Exchequer at what rate Income Tax is deducted from monetary awards made with military decorations; and why there is any such deduction.

Mr. Dalton

Pensions awarded with military decorations are liable to tax like other pensions, as earned income. The amount of tax, if any, depends on the pensioner's total income and on the tax reliefs and allowances due to him.

Major Legge-Bourke

Will the right hon. Gentleman consider whether in his next Budget he can eliminate this taxation?

Mr. Dalton

I must never anticipate these things too long beforehand. At first sight, however, I do not think there is a strong case for making a special discrimination in favour of this particular group of pensioners.