HC Deb 29 February 1972 vol 832 c71W
Mr. Cormack

asked the Chancellor of the Exchequer whether he will reconsider the present position whereby war disability pensions which are paid to the recipient tax-free as compensation for disablement become liable to taxation when transferred, as pension, to the widow of the former recipient after his death.

Mr. Patrick Jenkin

As I explained on 21st February in answer to the hon. Member for Holborn and St. Pancras, South (Mrs. Lena Jeger) the pensions are different in kind. I have considered the question of exempting war widows' pensions from tax but I am afraid I could not justify it.—[Vol. 831, c. 236.]