§ Mr. Oliverasked the Chancellor of the Exchequer whether a pension granted in respect of an award of the Victoria Cross is subject to Income Tax?
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§ Sir K. WoodSuch a pension, in accordance with the general rule applying to payments from public funds, is chargeable to Income Tax. The amount of tax, if any, payable in a particular case would, of course, depend upon the total income of the pensioner and the Income Tax allowance he could claim.
§ Mr. Grovesasked the Chancellor of the Exchequer whether he is aware that a number of medical practitioners, connected with the emergency medical services, are sent to hospitals where there is no living accommodation, necessitating the obtaining of board and lodging for which they are entitled to an allowance; and whether he will consider relieving these medical men from Income Tax from this portion of their emoluments?
§ Sir K. WoodI do not see my way to adopt this suggestion.