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Part 9 Chapter 17 ITEPA 2003

A war widow鈥檚 pension is not taxable (see EIM75920).

Relationship between war widow鈥檚 pension and other social security benefits

Sometimes a pension or allowance is not paid or only a reduced amount is paid because the claimant gets a different benefit, for example, widowed mother鈥檚 allowance (see EIM76177) or widow鈥檚 pension (see EIM76178).

Where this happens the amount of that other benefit that equals the amount of pension above that would otherwise have been paid, is exempt from income tax (Section 640 ITEPA 2003).