HC Deb 02 March 1943 vol 387 c472
48. Major Sir Jocelyn Lucas

asked the Chancellor of the Exchequer whether he is aware that a salaried employee with £419 per annum receives benefits from the National Health Insurance, including the free services of a panel doctor, whereas an employee with a salary of £421 per annum is not only excluded from these benefits but is unable to claim medical expenses as a deduction from his Income Tax assessment; and whether he will make a concession with regard to such deduction?

The Chancellor of the Exchequer (Sir Kingsley Wood)

I am afraid that I cannot see my way to adopt the suggestion made by my hon. and gallant Friend.