HC Deb 12 June 1975 vol 893 c237W
28. Sir W. Elliott

asked the Chancellor of the Exchequer if he will now propose exempting from taxation payments made by the German Government to those who were inmates of Nazi concentration camps.

Dr. Gilbert

Under Section 22 of the Finance Act 1961—now Section 377 of the Taxes Act—exemption from United Kingdom income tax has been provided since 1961 for those payments which are made by the Government of the Federal German Republic as compensation to victims of National Socialist persecution and which under German law are specifically exempt from German tax.