A British tank commander killed by his own side in Iraq after handing back vital body armour told his wife in Shipley shortly before he died: "Military supplies are a joke."

Sergeant Steve Roberts, 33, died during an incident with a stone-wielding Iraqi while manning a checkpoint outside the southern city of Az Zubayr on March 24, 2003.

In a moving tape, recorded as a letter for his wife Samantha and played to the coroner hearing his inquest, Sgt Roberts complained bitterly about the failure to equip troops and accused the then Chief of the General Staff General Sir Mike Jackson of telling "a blatant lie" that Britain was ready for war.

An Army Board of Inquiry into his death found the pistol he tried to shoot the Iraqi with failed and he was shot by a soldier in a tank who was trying to protect him.

Had he been wearing Enhanced Combat Body Armour (ECBA) that was meant to be issued to troops before battle commenced, he would have survived, pathologists found.

Instead, he was ordered to give it up three days before his death due to shortages. In the tapes he tells his wife the military supplies were "disgraceful" and a "joke".

In one recording, he says: "Still haven't seen my combats yet. Kit we're being told we are going to get, we're not. It's disheartening because we know we're going to have to go to war without the correct equipment."

Mrs Roberts knew nothing of the tape - which runs from Thursday March 13 as the regiment prepares for battle to March 23, the morning before he died - until she was handed it at his funeral.

She left Oxfordshire Coroner's Court so she did not have to hear it again. Despite his frustration at a lack of equipment, Sgt Roberts told her he understood why he was at war.

He says: "I know now why I am here and what I'm doing." Within days he was dead in an incident that, according to the Board of Inquiry, could have been prevented five times over had soldiers had the proper training and equipment.

The inquest heard that former Defence Secretary Geoff Hoon may escape answering questions about preparations for the Iraq war.

Mr Hoon was called by Oxfordshire coroner Andrew Walker to explain why he took eight weeks to authorise the ordering of more body armour in the run-up to war. Previous efforts to find out why proved unsuccessful, the coroner heard, and witnesses produced for the inquest were unable to help solve the mystery.

The MoD's lawyer David Evans told the coroner the department would put forward David Williams, Director of MoD Capability, Resources and Scrutiny, to explain the delay.

It is understood that Mr Hoon is willing to attend if the witness, due to give evidence on Monday, is unable to answer the coroner's questions.

No-one from the office of Mr Hoon, now Europe Minister, was available for comment.

The hearing continues.