HC Deb 26 November 1919 vol 121 cc1812-3W
Major ENTWISTLE

asked the Secretary to the Treasury whether he is aware that Mr. F. Goodwin, of Bury, has been assessed for Income Tax at 2s. 3d. in the £ in respect of the sum of. £26 per annum receivable by his wife from the New Zealand Government as a pension in respect of the death in action of his late son; whether Income Tax is leviable under the existing law in respect of such pensions paid by our Dominions; and, if so, whether it is proposed in the future to exempt these pensions from liability to assessment for Income Tax?

Mr. BALDWIN

I am not in possession of particulars of the case mentioned by the hon. and gallant Member. Pensions of the kind in question received by persons resident in the United Kingdom are by law chargeable to Income Tax at the reduced rates of tax applicable to earned income. As at present advised, I am not prepared to recommend the House to supplement the allowances and reliefs from Income Tax now applicable in the case of small incomes by a specific exemption of the nature suggested.