My hon. Friend is no doubt aware that relief from income tax is allowed under the existing law to taxpayers who maintain relatives who are unable to support themselves by reason of old age or infirmity and whose own incomes do not exceed £50 a year. I would remind my hon. Friend that proposals for an extension of this relief have been 246 discussed in the course of recent Finance Bills but it has not been considered that there are adequate grounds for widening the scope of the existing provisions.
§ Mr. CARY
As family life is concerned, would my right hon. Friend consider increasing the allowance for dependants' relief from £25 to a more substantial sum, or, better still, recommend a revision of the means test under Part II of the Unemployment Act?