§ Mr. Cartwrightasked the Chancellor of the Exchequer how State widows' pen- 800W sions are treated for income tax purposes in each of the other EEC countries.
§ Mr. Peter ReesTo the best of my knowledge, in all other EEC countries in which State widows' pensions are payable they are in general taxed like other pension income with no special reliefs. In the case of Germany this means that they are taxed, like other contributory social security pensions, as purchased life annuities i.e. only that element which is deemed to be income is taxed.
War widows' pensions, however, are exempted from tax except in the Republic of Ireland and the Netherlands.