asked the Chancellor of the Exchequer whether war pensions are subjected to taxation when they constitute the dependant's sole source of income, in the same way as any income in excess of the free allowance is subject to taxation.

Pensions, other than disability pensions, granted in respect of service in the Armed Forces are income for Income Tax purposes. The amount of tax, if any, chargeable in the case of a pensioner depends, as in the case of any other taxpayer, on his total income and the allowances and reliefs to which he is entitled.