§ Sir FRANCIS BLAKE
asked the Pensions Minister whether he is aware that Income Tax is charged in cases when but for the receipt of a war pension the tax would not be payable; and whether in such cases he will use his influence to obtain complete exemption?
§ Mr. BALDWIN
As regards wound and disability pensions I would refer my hon.1966W Friend to the answer given on the 13th instant to the hon. Member for Chelsea. Under the exemption for which it is proposed to seek authority in the Finance Bill these pensions would neither themselves be taxed nor be included in the computation of total income. As regards other pensions whether military or civil the position is that where the taxpayers' 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.