HC Deb 08 March 1923 vol 161 c731W

asked the Chancellor of the Exchequer whether the additional pensions, apart from disability pensions, granted to Regular officers of the Indian Army who retired before the War, but served and became disabled by reason of their service during the War, are exempt from Income Tax on the same lines as in the case of Regular officers who served and became disabled during the War, having in view the reply given by the Minister of Pensions on the 20th June, 1022?


I understand my hon. Friend to be referring to cases in which the service pensions of the officers concerned have been increased as a result of re-assessment at the end of their War service. There is no exemption from Income Tax in respect of such pensions, whether increased or not, and whether enjoyed by officers of the Indian Army or by officers of the British Army. On the other hand, disability retired pay is, as my hon. Friend is no doubt aware, exempt from Income Tax under the provisions of Section 16 of the Finance Act, 1919.

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