§ 48. Sir John Hallasked the Chancellor of the Exchequer if he will list, from international sources available to him, the countries in which pensions are payable to war widows free of tax; and if war widows in receipt of such tax-free pensions become liable to United Kingdom tax if they reside in this country.
§ Mr. Robert SheldonI understand that war widows' pensions are not subject to tax in Australia, Austria, Belgium, Canada, France, Germany, Greece, Israel, Italy, Japan, Luxembourg, Malaysia, Malta, New Zealand, Pakistan, Singapore, South Africa and the USA.
The tax treatment here of such a pension from one of these countries depends on the terms of any double taxation agreement between the United Kingdom and the paying country.