§ David Burnside
To ask the Chancellor of the Exchequer if he will make a statement on the difference in the treatment for tax purposes of the attributable pension awarded to war widows and widows of disabled service personnel. 
§ Dawn Primarolo
[holding answer 26 March 2002]: Specific rules mean that pensions paid under the War Pensions Scheme to widows or widowers in respect of the death of their spouses are exempt from tax. Pensions paid to widows or widowers of service personnel under the Armed Forces Pension Scheme are taxable in the normal way.