HC Deb 20 February 1918 vol 103 c749W
Major HUNT

asked the Chancellor of the Exchequer whether, in the case of a wounded soldier with a pension in which the pension makes his income come up to or over the Income Tax level, he has to pay Income Tax on his whole income or whether it is only paid on the income in which the pension is not included?


Where the individual's total income from all sources exceeds the exemption limit, regard is necessarily had to the full amount of the income in assessing the Income Tax liability, but my hon. and gallant Friend will remember that the Statutory abatement and children allowances are deductible where the total income does not exceed £700 a year.