HC Deb 11 July 1922 vol 156 c1071W

asked the Chancellor of the Exchequer whether dependants' allowances payable by the Minister of Pensions under the Royal Warrant of July, 1920, to widows, and which that Ministry under Article 12 (5) pays to persons other than the widows for the benefit of the dependants is liable to Income Tax?


I understand that in the cases to which my hon. Friend refers, the allowance for the child is not, as in other cases, paid to the widow, but may be administered under such conditions as the Minister of Pensions may determine. In such circumstances, the allowance, not being paid to the widow as an addition to her pension, does not form part of the widow's income for Income Tax purposes.