§ Mr. David Mitchellasked the Chancellor of the Exchequer whether Income Tax is required to be paid on social security benefits and on strike pay, respectively.
§ Mr. Harold LeverPensions under the National Insurance Acts are taxable; but unemployment benefit and sickness benefit and supplementary benefit under the Ministry of Social Security Act 1966 are exempt from tax. Strike pay received from a trade union is not taxable.
§ Mr. John Pageasked the Chancellor of the Exchequer whether he will list those benefits and other payments made from the National Insurance Fund or for which the Department of Health and Social Security are responsible or from other Government sources, specifying which are at present not liable or are partially liable, respectively, to income tax, giving approximate percentages in the latter cases.
§ Mr. Harold LeverThe main benefits which are not subject to Income Tax are unemployment, sickness and maternity benefits and death grants payable under the National Insurance Acts; supplementary benefit payable under the Ministry of Social Security Act, 1966; and injury228W benefits paid to the injured person under the Industrial Injuries Acts. There is also an exemption for wounds pensions and disability pensions payable to persons invalided from the Armed Forces on account of a disability attributable to Forces service; where such a pension includes both a disability and a long-service element the extent of the exemption will depend upon the circumstances.