§ Mr. W. Brownasked the Chancellor of the Exchequer whether he is aware that hardship is imposed on a number of widows of men killed in the great war, 1914–18, as a result of the imposition of Income Tax on their pensions now that they are augmenting these relatively small pensions by earnings on war work; and whether, in view of the fact that no tax is levied on the marriage allowance granted to the wife whilst her husband is serving in the Army, he will arrange for at least the first 21s. of this type of widow's pension to be exempt from Income Tax?
§ Sir K. WoodWith regard to the taxation of widows' pensions I would refer my hon. Friend to the reply I gave to the hon. Member for Deritend (Sir Smedley Crooke) on 24th June last. As regards the last part of the Question, the treatment of service allowances is exceptional and, as I informed my hon. Friend the Member for Gravesend (Sir I. Albery) in reply to a Question on 10th February, 1942, the taxation position of all service allowances will have to be reviewed after the war.