§ Mr. JOHN O'CONNORasked whether it is the custom to tax the pensions granted to widows of deceased officers, even when such pensions are under £100 per annum; if so, when this practice was adopted; and, in cases where such pensions have been paid without deductions, are arrears now being stopped?
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§ Mr. HOBHOUSEWhere such pensions are paid to widows resident in the United Kingdom, Income Tax is deducted only in cases where no claim to exemption has been proved. If the widow is resident abroad, tax is deducted in accordance with the provisions of Section 71 (1) of the Finance (1909–10) Act, 1910. The reply to the last part of the question is in the affirmative as regards cases where liability has arisen.