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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.3 Exempt income /Exempt income—armed forces / E4.317 Wounds and disability pensions

E4.317 Wounds and disability pensions

Personal and employment tax

E4.317 Wounds and disability pensions

No liability to income tax arises on certain wounds and disability pensions awarded in respect of disablement attributable to service¹. It is not necessary for the disablement occasioning the award of the pension to have been received in war.

The exempted pensions are:

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•�� wounds pensions granted to members of the armed forces of the Crown
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•�� retired pay of disabled officers granted on account of medical unfitness

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