§ Mr. CROOKSasked the Chancellor of the Exchequer whether, in view of the fact that police pensions are to some extent a form of deferred pay, he will favourably consider exempting such from Income Tax?
Mr. CHAMBERLAINThe Income Tax liability of a police pensioner is governed by the rules applicable to taxpayers generally, and the various statutory reliefs (graduation, abatement, etc.), are, of course, available to him. The circumstance suggested in the question would afford no ground for any differentiation in favour of this particular kind of income.