HC Deb 04 May 1939 vol 346 c2066
61. Mr. De la Bère

asked the Chancellor of the Exchequer whether he would be prepared to make some additional allowance or remission of taxation to blind Income Tax payers who have to pay for certain expenses for which those who are not subject to this disability are not liable?

The Chancellor of the Exchequer (Sir John Simon)

As I stated in the answer I gave on 16th March last to my hon. and gallant Friend the Member for Wycombe (Sir A. Knox), this suggestion has already received careful consideration and has been found to present serious difficulties. I have further considered this matter, but I regret that I cannot see my way to make any special allowance or remission such as is suggested.

Mr. De la Bère

Is the right hon. Gentleman aware that the cost of this provision would be quite a negligible amount? Is he not further aware that all parties support the proposal to assist these people who are so much in need of assistance?

Sir J. Simon

There are considerable difficulties in giving this class of relief. There are gradations both as regards blindness and other forms of disability. The matter was considered by the Royal Commission on the Income Tax in 1920, and they reported that they could not advise any relaxation of this nature.