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Income Tax (Regular Officers)

Volume 155: debated on Tuesday 20 June 1922

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66.

asked the Minister of Pensions whether the pensions of Regular officers who retired on account of medical unfitness during the War are exempt from Income Tax; and, if so, whether the pensions of Regular officers who retired before the War, but who served and became medically unfit during the War, and are now in receipt of disability pensions, will also he exempted from Income Tax?

I have been asked by my right hon. Friend to answer this question. Under the provisions of Section 16 of the Finance Act, 1919, the retired pay of disabled officers granted on account of medical unfitness attributable to or aggravated by naval, military, or Air Force service, is exempt from Income Tax. In the case of a Regular officer who retired upon an ordinary pension before the War, but who served and became medically unfit during the War, the exemption extends to the additional pension granted to the officer by reason of his service during the War, but not to the pension awarded to him on his original retirement.