§ Mr. Kenneth Clarkeasked the Chancellor of the Exchequer what has been the relationship between the threshold for income tax and the eligibility levels for family income supplement for a married person with no mortgage liability and with one, two, three or four children since family income supplement was first introduced.
§ Mr. Robert Sheldon,pursuant to his reply [Official Report, 20th May 1976; Vol. 911, c. 676], gave the following information:
income while it is so treated if commuted to a war widow's pension; and why this is so;
(2) if he will explain why the war widow's pension is not exempt from calculation for tax purposes.
§ Mr. Robert Sheldon,pursuant to his reply [Official Report, 20th May 1976; Vol. 911, c. 677], gave the following information:
War widows' pensions are a form of income like other pensions paid to widows; but a war disablement pension is specifically exempt from tax because it is regarded as compensation for injury suffered by the recipient in the performance of his duties.
§ Mr. Kilroy-Silkasked the Chancellor of the Exchequer what is the anticipated total revenue from including the war widow's pension in taxable income.
95W
§ Mr. Robert Sheldon,pursuant to his reply [Official Report, 20th May 1976; Vol. 911, c. 677], gave the following information:
I would refer my hon. Friend to the answers which I gave to the hon. Member for Wallasey (Mrs. Chalker) on 21st January—[Vol. 903, c. 495—and 2nd February 1976—[Vol. 904, c. 448.]
§ Mr. Kilroy-Silkasked the Chancellor of the Exchequer what benefits related to war service, are not taken into account when calculating taxable income.
§ Mr. Robert Sheldon,pursuant to his reply [Official Report, 20th May 1976; Vol. 911, c. 677], gave the following information:
The following are the main benefits related to service in the forces which are exempt from income tax under Section 365 of the Income and Corporation Taxes Act 1970:
- (a) Wounds pensions granted to members of the forces.
- (b) Officers' disability retired pay, attributable to the conditions of service.
- (c) Pensions in respect of disablement or disability, attributable to the conditions of service, granted to members of the forces other than commissioned officers.
- (d) Disablement pensions, attributable to the conditions of service, granted to persons who have been employed in the nursing services of the forces.
- (e) Injury and disablement pensions payable under any scheme made under the In-juries in War (Compensation) Act 1914, the Injuries in War Compensation Act 1914 (Section 2), and the injuries in War (Compensation) Act 1915, or under any War Risks Compensation Scheme for the Mercantile Marine.
- (f) Payments made by the Department of Health and Social Security under Royal Warrant, Order in Council or order administered by the Department, to the widows of members of the forces in respect of their children.
§ Mr. Kilroy-Silkasked the Chancellor of the Exchequer if a war disablement 96W pension is calculated as income for tax purposes.
§ Mr. Robert Sheldon,pursuant to his reply [Official Report, 20th May 1976; Vol. 911, c. 678], gave the following information:
No.