§ Mr. Luceasked the Secretary of State for Defence if he will list those gallantry decorations conferred upon non-commissioned ranks which are accompanied by an addition of 2½p per day to eventual pension or, if there is no pension entitlement, to a single gratuity of £20 paid on discharge; to how many people this award applies; and what would be the loss of revenue of providing income tax exemption.
§ Dr. GilbertAs I informed the hon. Member on 13th February—[Vol. 944, c.87–8]—income tax exemption is granted only to the pension associated with the Victoria Cross.
The following decorations for gallantry, which are awarded only to non-commissioned ranks, are accompanied by a taxable addition of 2½p per day to eventual pension or, if there is no pension entitlement—or if the Service man is granted a commission—by a gratuity of £20 paid on the completion of non-commissioned service:
- Dinstinguished Conduct Medal
- Conspicuous Gallantry Medal*
- Distinguished Service Medal*
- Military Medal*
- Distingiushed Flying Medal*
- *The monetary benefits apply only when the decoration is in respect of service since 3rd September 1939.
Non-commissioned recipients of the George Cross receive a similar award. The award of 2½p per day together with the pension attracts pension increases annually.
I regret that to identify among all Service pensioners those who receive the 21½p addition would require disproportionate
THE CURRENT BALANCE OF FORCES IN THE EASTERN ATLANTIC NATO countries: Warsaw Pact countries Surface ships … … … … … … … 1:1.7 Submarines … … … … … … … 1:1.7 Fixed-Wing Tactical Aircraft … … … … … 1:1.5 814W
THE CURRENT BALANCE OF FORCES IN CENTRAL EUROPE NATO countries: Warsaw Pact countries Total soldiers … … … … … … … 1:1.3 Soldiers in flghting units … … … … … … 1:1.3 Main Battle Tanks … … … … … … 1:2.9 Artillery … … … … … … … … 1:2.6 Fixed-Wing Tactical Aircraft … … … … … 1:2.4 effort. Without those numbers the Board of Inland Revenue cannot estimate the effect of income tax exemption.