§ 18. Mr. David Stoddartasked the Chancellor of the Exchequer what esimate he has made of the cost to the Exchequer of providing that the widow of a deceased war pensioner should not have assessable income for tax purposes.
§ Mr. Patrick JenkinI regret that the information on which to base this estimate is not available.
§ Mr. StoddartIn view of that answer it would seem that it is not worth pursuing such a very small amount. War disability pensions are free of tax. Would it not be right also to exempt war widows' pensions? Is the hon. Gentleman aware that other Commonwealth countries do this? Will he not now consider exempting war widows' pensions, since this would help war widows, particularly those who have to go out to work?
§ Mr. JenkinOne cannot esimate the cost of this proposal. I do not, however, argue mainly on ground of cost but because the amount of other income which a war widow may have will affect her tax liability. I do not think it would be right to single out this form of pension for a tax exemption. It seems to me indistinguishable from other widows' pensions which presumably, under the hon. Gentleman's suggestion, would remain liable to tax.