HC Deb 21 February 1972 vol 831 c236W
Mrs. Lena Jeger

asked the Chancellor of the Exchequer what is the difference in income tax liability between war disability pensions and war widows' pension; and what consideration has been given to the income tax position of war pensioners.

Mr. Patrick Jenkin

War disability pensions are exempt from tax because they are regarded, not as income, but as compensation for injury suffered by the recipient. A war widow's pension is, however, income like other widows' pensions and is taken into account in determining her tax liability, if any. My right hon. Friend has no plans for altering the tax treatment of either type of pension.