HC Deb 26 November 1973 vol 865 c66W
Mr. Roderick

asked the Chancellor of the Exchequer if he will consider improving the relative income tax position of war widows.

Mr. Nott

Our income tax system is based on the principle that people whose incomes are the same and whose personal circumstances are similar pay the same amount of tax.

In our opinion the best way of recognising the very special claims that war widows have on the nation's conscience is to ensure that their pensions are higher than those paid to other widows and that they are reviewed annually so as to keep pace with inflation rather than by any tax measure, which does not help those who pay no tax at all.